The break-even point would not be affected by changes to:

Question

BlackTom AI · Accepted Answer

The question asks which factor would not affect the break-even point (BEP).

In typical cost-volume-profit analysis, the break-even point in units is calculated as BEP (units) = Fixed Costs / (Selling Price per Unit − Variable Cost per Unit).

Option analysis:
- If the number of units sold changes, this does not change the break-even point itself. The BEP is the level of sales at which total revenue equals total costs; it is a target threshold, not a result that fluctuates with actual sales. Therefore, changes in the quantity sold do not alter the BEP calculation.
- If selling price per unit changes, the contribution margin (Selling Price − Variable Cost) changes, which directly alters BEP in units. A higher price reduces BEP in units, while a lower price increases it.
- If variable cost per unit changes, the contribution margin changes as well, affecting BEP in the same way as price changes. Higher variable cost raises BEP; lower variable cost lowers BEP.
- If fixed costs change, the numerator in the BEP formula changes, so the BEP in units increases with higher fixed costs and decreases with lower fixed costs.

Given these relationships, the factor that would not affect the break-even point is the actual number of units sold, since BEP is determined by costs and price, not by the realized level of sales.

Note: The provided options list appears empty beyond the indicated correct answer. In a complete set, the standard correct choice would be:
- Number of units sold, as BEP is a target level and would not be affected by how many units have been sold once the business operates at various sales levels.

The break-even point would not be affected by changes to:

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