Keller Inc. is a single product firm. The company is considering changing suppliers which will result in a decrease in variable costs next year; they do not expect this change to impact unit sales. What effect would this change have on the following items for next year? A) B C) D) Contribution Margin Ratio Increase Decrease Increase Decrease Break-even Point Decrease Decrease No effect No effect

Keller Inc. is a single product fitm. The company is considering changing suppliers which will result in a decrease in variable costs next year, they do not expect this change to impact unit sales. What effect would this change have on the following items for next year