It is not an assumption of cost-volume-profit analysis that:

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Cost-volume-profit analysis assumes that variable costs change proportionately with volume and fixed costs remain constant over the relevant range. However, it does not assume that there are no mixed costs, which are costs that have both fixed and variable components. In fact, cost-volume-profit analysis accounts for mixed costs by separating them into their fixed and variable components. The analysis also assumes that efficiency remains unchanged, meaning that each unit of output requires the same amount of resources to produce.

It Is Not an Assumption of Cost-Volume-Profit Analysis That