12.1 VARIABLE COSTS, FIXED COSTS, AND PROJECT RISK12.2 CALCULATING OPERATING LEVERAGE12.3 BREAK-EVEN ANALYSIS12.4 RISK ANALYSIS12.5 INVESTMENT DECISIONS WITH CAPITAL RATIONINGSUMMARY OF Learning ObjectivesSUMMARY OF Key EquationsSelf-Study ProblemsSolutions to Self-Study ProblemsCritical Thinking QuestionsQuestions and ProblemsSample Test Problems