Which of the following would produce no change in the contribution margin per unit? Select one: a. A 15% decrease in selling price. b. A 17% decrease in fixed cost. c. None of the given of answers. d. A 7% increase in selling price. e. A 14% increase in variable cost. 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 + $10XDLHR-square = 0.11); [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: a. Direct labor hours (DLH) b. All cost drivers are the same c. Quantity produced (0) d. None of them e. Machine hours (Mhr) XYZ company has sales of $300,000, a contribution margin ratio of 60%, and a target profit of $30,000. If 20,000 units were sold, what is the variable cost per unit? Select one: a. $9.00 b. $6.00 c. $10.00 d. $7.50 e. none of the given answers