advertising and sales volume or sales price and sales volume to assure a particular decision outcome 4. Assuming a constant sales mix ratio while ignoring expected changes in demand for individual products when conducting CVP analysis for multiproduct fi rms 5. Using CVP analyses to support long-term cost management strategies 6. Visually distorting BEP graphs to project improper conclusions 7. Including irrelevant information in incremental analysis to manipulate calculation results Ethics Chapter 9 Break-Even Point and Cost-Volume-Profi t Analysis 407 Questions 1. What information provided by a variable costing income statement is used in computing the break-even point? Is this information on an absorption costing income statement? Explain your answer. 2. How is “break-even point”