Hitchcock Company is studying the impact of the following: 1. An increase in sales price. 2. An increase in the variable cost per unit. 3. An increase in the number of units sold (note: each unit produces a $6 contribution margin). 4. A decrease in fixed costs. 5. A proposed change in the method of compensation for salespeople, away from commissions based on gross sales dollars and toward higher monthly salaries. Required: Determine the impact of each of these operating changes on Hitchcock's per-unit contribution margin and break-even point by completing the chart that follows. Your responses should be Increase (INC), Decrease (DEC), No Effect (NE), or Insufficient Information to Judge (II).

Per Unit CM Break-Even Point

1. __________ ____________

2. __________ ____________

3. __________ ____________

4. __________ ____________

5. __________ ____________