Which of the following occurs if a company experiences a decrease in its fixed costs? Select one: O a. More than one of the answers would occur. b. The contribution margin would increase. e c. The break-even point would decrease. d. Income would increase. e. The contribution margin would decrease. XYZ Company's accountant is estimating next period's total overhead costs (Y). She performed three regression analyses, the first is based on direct labor hours (DLH), the second is based on machine hours (hr), and the third is based on quantity produced (Q). The results were: [Y=$150,000 + $10xDLH; R-square = 0.111; [Y= $190,000 + $5xMhr, R-square = 0.52]; [Y=200,000+20; R-square=0.95). Based on this information, which cost driver do you recommend? Select one: O a. None of them b. Quantity produced (Q) c: All cost drivers are the same d. Machine hours (Mhr) e. Direct labor hours (DLH)