36. To calculate break-even point in unit, the formula is: where FC is fixed costs, VC is variable costs per unit and SP is Selling price per unit a) BEP=FC/VC b) BEP=FC/(SPVC) c) BEP=FC+VC/SP. d) BEP=SPVC/FC 37. To increase the break even point, a company should: * a) increase fixed costs b) decrease fixed costs c) increase variable costs d) decrease variable costs ABC 20. It is better for a company to hare at highte betat frem peint