The Contribution by Profit Center (CPU) Expands the Contribution Margin

question 54

Multiple Choice

The contribution by profit center (CPU) expands the contribution margin income statement by distinguishing:

• A) Variable and fixed costs.
• B) Short-term and long-term fixed costs.
• C) Controllable and noncontrollable fixed costs.
• D) Noncontrollable and untraceable fixed costs.
• E) Controllable, noncontrollable, and untraceable fixed costs.

---

Definitions:

Counterarguments

Arguments presented in opposition to another argument, offering a different perspective or rebuttal.

Primacy Effect

The tendency to remember information that is presented first better than information that is presented later.

Persuasion

The process of influencing someone's beliefs, attitudes, intentions, motivations, or behaviors through argument, reasoning, or appeal.

Attitude Accessibility

How easily an attitude can be activated in someone's mind, affecting the speed and strength with which it influences their responses and behavior.