Break-Even Analysis. You are in the process of understanding a product's cost composition. You notice that there are five major components: direct materials, direct labor, maintenance, equipment rental and factory security. These costs may or may not change with the production level. A visualization shows you the (unit) costs for these items when the production level is up to 10,000 units, 10,001 to 20,000 units, 20.001 to 30,000 units and 30,001 to 40,000 units. Given that 40,000 units is the largest possible capacity, the company is not able to go beyond 40,000 units. Based on this visualization, please answer the following questions. Click here to access a Tableau file, and here to access a Power BI file. (The Tableau and Power BI files contain the same data; you can use either to answer the questions in this assignment. Your instructor may specify which program they prefer you to use!) How to Access Tableau: You can open the Tableau file in this problem statement with Tableau Desktop software. If you don't have Tableau Desktop, you can download the most recent version of Tableau Reader, a free program that allows you to open Tableau visualizations. To get the most recent version, search for "Tableau Reader in your internet browser, or click here. How to Access Power BI: You can open the Power BI file in this problem statement with Power BI Desktop. If you don't have it already, search for "Power BI download" in your internet browser, or click here for a free download. Which of the following statement best describes the pattern of per unit direct material cost given different production levels? It decreases with production levels. It increases with production levels. O it decreases before 20,000 units but stays the same when it is more than 20,001 units. O it stays the same regardless of the production level.