given the activity will remain within the relevant range of

given the activity will remain within the relevant range of operations, which of the following would not affect the break even point?

a) change in the number of units sold

b) a change in variable cost per unit

c) a change in total fixed costs

d) a change in sales price per unit

Solution

Change in variable cost per unit, Change in total fixed costs and change in sale price per unit all have affect on the break even point. But Change in the number of units sold does not affect on break even point.

So answer is a) Change in the number of units sold