Answer:
Cost volume profit analysis (CVP) refers basically to determining the break-even point of a company and how we can use that information to predict how different changes might affect it. When you are performing a CVP analysis you have to decide which variables will be constant, i.e. ceteris paribus, and which will be altered to predict the effect on the company’s operating income. 
1)
sales level     total revenue    variable costs      fixed costs      total costs
2,000             48,000             36,000                 24,000            60,000
4,000             96,000             72,000                 24,000            96,000
6,000            144,000           108,000                 24,000           132,000
8,000            192,000           144,000                 24,000           168,000
2) break even point = 4,000 units