Q. Which of the following statements is FALSE? Multiple Choice If the company increases the proportion of variable costs relative to fixed costs in its cost structure, they will enjoy greater profit when sales Increases If the company increases the proportion of variable costs relative to fixed costs, their profit will be more stable than their profit based on the existing cost structure. The slope of profit graph is determined by unit contribution margin. Both High-low method and Least-squares regression method assume that costs are linear High-low method chooses the highest and lowest levels of activity.