5. Which of the following would not cause the break-even point to change? A. Sales price increases. B. Product mix shifts towards the cheaper products. C. Sales volume increases D. Fixed cost increases. 6. A company's break-even point will not be changed by: A. a change in total fixed costs. B. change in the number of units produced and sold. C. a change in the variable cost ratio. a D. a change in the contribution margin ratio. 7. 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. Variable costs increase by 10 % and fixed costs decrease by 5% . B. Sales price decreases by 5%. C. Sales price increases by 10 % D. Variable costs decrease by 5% and fixed costs increase by 10 % . Which cost estimation method does not use the company's cost information as its primary source of information about the relationship between total costs and activity levels? 8. A. High-low. B. Account analysis. C. Regression analysis. D. Engineering estimates. 9. Which of the following is a common assumption of cost estimation? A. Cost behavior depends B. Cost behavior patterns are nonlinear outside of the relevant range. C. Cost behavior patterns are linear within the relevant range. D. Costs are curvilinear. on many cost drivers, Ver. A p