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PPT制作制作一个“我与茶文化”或“我与思茗文化”演示文稿,要求有12张以上的幻灯片,制作要求如下:1.图文并茂,可在网络上搜索图片及资料,也可用手机拍照后连接导入资料。2.添加有媒体,如音频、视频等。3.添加动画效果。4. 设置幻灯片母版,如LOG标志。

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The concept of operating leverage involves the use of __________ to magnify returns at high levels of operation.

A. fixed costs
B. variable costs
C. marginal costs
D. semi-variable costs

In break-even analysis, the contribution margin is defined as

A. sales price minus variable cost.
B. sales price minus fixed cost.
C. variable cost minus fixed cost.
D. fixed cost minus variable cost.

At the break-even point, a firm's profits are

A. greater than zero.
B. less than zero.
C. equal to zero.
D. Not enough information is given to determine.

If a firm sells 40,000 units and the contribution margin on the firm's single product is $4.00 per unit and fixed costs are $60,000, what is the firm’s breakeven point in units?

A. 100,000 units
B. 15,000 units
C. 60,000 units
D. 40,000 units

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