An Increase in Which of the Following Will Increase the Accounting

Multiple Choice

An increase in which of the following will increase the accounting break-even quantity? Assume straight-line depreciation is used.
I.annual salary for the firm's president
II.contribution margin per unit
III.cost of equipment required by a project
IV.variable cost per unit

A) I and III only
B) I and IV only
C) II and III only
D) I, III, and IV only
E) I, II, and IV only