Multiple Choice The relationship between a company's contribution margin and income from operations is measured by the contribution margin ratio the margin of safety the breakeven point operating leverage If fixed costs remain the same, the breakeven point increases if the selling price per unit remains the same and the variable cost per unit decreases. the selling price per unit increases and variable cost per unit remains the same. the number of units sold increase. the selling price per unit decreases and variable cost per unit remains the same. Which is better, or preferable, change over time? An increase in the number of days' in receivables A decrease in the margin of safety An increase on the rate earned on total assets An increase in the breakeven point Which of the following is considered a fixed cost? Salesperson's salary of $22,000 plus 2% of total sales Brass buttons for a clothing manufacturer that cost $.55 per unit Electricity costs with a flat monthly charge of $195 plus $.011 per kilowatt-hour Rent on plant equipment, $40,000 per month When the number of units manufactured is greater than the number of units sold income from operations under variable costing with be less than income from operations under absorption costing income from operations under variable costing with be more than income from operations under absorption costing income from operations under variable costing with equal to income from operations under absorption costing income from operations under variable costing cannot be determined