D. total sales equals operating income e. the company is operating at a loss. a. total revenues equals total cost. The breakeven point in CVPysis is defined as: a. when fixed costs equal total revenues b. fixed costs divided by the contribution margin per unit c. revenues less variable costs equal operating income d. when .-Managers prefer he contribution margin income statement because it gives them the information for CVPysis in a "ready to use" format. Contribution margin. -The excess of sales revenue minus the variable expenses. -Tells managers how much revenue is left. Contribution margin per unit/Unit contribution margin..Operating income changes proportionately less than revenues for any given change in activity level. a Planning. d. The contribution margin format income statement is organized by: a. Cost behavior classifications b. Sales territories c. Functional classifications d. e costs that decrease at a quicker rate than others. a..Contribution margin equals ______. A revenues minus period costs. B revenues minus product costs. C revenues minus variable costs. D revenues minus fixed costs. C revenues minus variable costs. Shine Jewelry sells 400 units resulting in $7,000 of sales revenue, $3,000 of variable costs, and $1,500 of fixed costs..