8. If production is decreased within the relevant range, what occurs? a. b. Fixed costs per unit Increase Decrease No change Increase Variable costs per unit No change No change Increase Decrease d 9. BigCo has a Maintenance Department and a HR Department that provide services to three Sales Departments. The Maintenance Department cost is allocated based on space and the HR Department cost is allocated on employees. The following information is available. Maintenance Sales Sales Sales HR Dept. Dept. Dept. #1 Dept. #2 Dept. #3 Budget $ 45,000 $ 30,000 Space (sqm) 4,000 1,000 20,000 30,000 50,000 # of Employees 10 15 45 30 5