QUESTION 2 If a company expects revenues to decline, management should attempt to convert its variable costs into fixed costs. True False QUESTION 3 Assume Phony Company has variable costs per unit of $23, fixed costs of $600,000, and a break-even point in units of 60,000 units. If the sales price per unit decreases by $4 and the variable cost per unit decreases by $4, what would happen to the break-even point? O A. Break-even point in dollars decreases and break-even point in units stays the same. O B. Break-even point in dollars decreases. C. Break-even point increases. OD. Break-even point stays the same