Chapter 3 Learning Objectives:
+Determine the break-even point in number of unit and total sales dollars
+Determine the number of units that must be sold, and the amount of revenue required, to earn a targeted profit
+Prepare a profit-volume graph and a cost-volume-profit graph, and explain the meaning of each.
+Apply cost-volume-profit analysis in a multiple-product setting.
+Explain the impact of risk, uncertainty, and changing variables on cost-volume-profit analysis.