Which of the Following Changes to a Company's Contribution Income

Multiple Choice

Which of the following changes to a company's contribution income statement will always lower the break-even point (either in units or in dollars) ?

A) Sales price increases by 10%.
B) Sales price decreases by 5%.
C) Variable costs increase by 10% and fixed costs decrease by 5%.
D) Variable costs decrease by 5% and fixed costs increase by 10%.