Which of the following is true of the break-even point, assuming all other things are equal?

a.The break-even point changes in the opposite direction as changes in the total fixed costs.

b.The break-even point changes in the same direction as changes in the unit contribution margin.

c.The break-even point changes in the opposite direction as changes in the variable cost per unit.

d.The break-even point changes in the opposite direction as changes in the unit selling price.