Chapter 19 - Cost-volume-profit analysis: Additional issues. In this chapter students will be able to: Apply basic CVP concepts, explain the term sales mix and its effects on break-even sales, Explain how fixed, variable, and semivariable costs respond to changes in the volume of business activity; explain how economies of scale can reduce unit costs; prepare a cost-volume-profit graph; compute contribution margin and explain its usefulness. | Lecture Accounting 6th edition Chapter 19 - Kimmel Weygandt Kieso