If total costs remain the same, what is the consequence of a smaller proportion of fixed costs in a firm's cost structure? a percentage change in sales volume will have a greater impact on profit and this structure will have a higher contribution margin per unit. a percentage change in sales volume will have a smaller impact on profit and this structure will have a lower contribution margin per unit. a percentage change in sales volume will have a smaller impact on profit and this structure will have a higher contribution margin per unit. The proportion of fixed costs does not change the contribution margin per unit because the total costs remain the same. a percentage change in sales volume will have a greater impact on profit and this structure will have a lower contribution margin per unit. Econ Pty Ltd produced and sold 45,000 units of a single product last year. Data concerning the year's profit and loss statement is as follows. What was Econ's break-even point (rounded) in unit sales? Sales Revenue $ 1,350,000 Manufacturing costs Variable $ 585,000 Fixed $ 270,000 Selling costs Variable $ 40,500 Fixed $ 54,000 Administrative costs Variable $ 184,500 Fixed $ 108,000 36,000 units None of the given choices are correct 25,411 units 24,000 units 26,832 units