ma c4 cost-volume-profit (CVP) analysis
4.1 demonstrate an understanding of CVP analysis and its uae in decision making
4.2 define and describe the breakeven point
4.3 apply CVP calculations for a single product
4.4 apply CVP calculations for multiple products
4.5 list the assumptions and limitations that managers   should consider when using CVP analysis
4.6 demonstrate an understanding of the use of margin of safety and operating leverage to assess operational risk