Which of the following will affect the break-even point?

a. A change in the number of units sold.

b. A change in the total variable cost.

c. A change in the total contribution margin.

d. A change in the total fixed cost.

e. All of the above.

At the break-even point

a. sales revenue equal total variable costs.

b. total contribution margin equals total variable costs.

c. total contribution margin equals total fixed costs.

d. sales revenue equals total fixed costs .