ACC 206 Week 3 DQ2 CVP and the Airline Industry CVP and the Airline Industry Weâ€™ve all experienced (or heard about) the challenges that the airlines have been facing. Read the Zacks Investment Research article, â€œAirline Industry Stock Outlook â€“ August 2012â€ Identify three factors that are affecting airline companyâ€™s ability to break even. For each of your factors, discuss how these have an impact on the breakeven (contribution margin, fixed costs, variable costs, a combination, etc.), and what happens if these factors increase or decrease. Guided Response: Review your peersâ€™ posts and respond to at least two of your peers. In each response, add two factors that your classmate hasnâ€™t included and explain how your additional factors influence the break-even point.