<Dd> Total costs = fixed costs + (unit variable cost × number of units (\ displaystyle (\ text (Total costs)) = (\ text (fixed costs)) + ((\ text (unit variable cost)) \ times (\ text (number of units)))) </Dd> <Dd> Total revenue = sales price × number of units (\ displaystyle (\ text (Total revenue)) = (\ text (sales price)) \ times (\ text (number of units))) </Dd> <P> These are linear because of the assumptions of constant costs and prices, and there is no distinction between units produced and units sold, as these are assumed to be equal . Note that when such a chart is drawn, the linear CVP model is assumed, often implicitly . </P> <P> In symbols: </P>

Which below is not one of the five factors of cvp analysis