Buffer zone that identifies how much sales can drop before the business suffers a loss. not attempted 2. an investment in technology that increases total fixed costs while reducing the variable cost per unit. not attempted 3. total fixed costs + target profit not attempted contribution margin ratio 4. how a company uses variable costs versus fixed costs to perform its operations. not attempted 5. the proportion of units sold from each product or service line. not attempted 6. when two profit equations yield the same profit. not attempted 7. actual or budgeted sales minus break-even sales. not attempted 8. total fixed costs plus target profit. not attempted 9. contribution margin not attempted net operating income 10. total fixed costs + target profit not attempted unit contribution margin