4. When the selling price per unit and variable costs per unit remain constant, if total fixed costs decrease, which of the following statements is true? A. Breakeven point in units increases. C. Breakeven point in units decreases B. Contribution margin decreases. D. Contribution margin increases. lace Furniture sells two products, tables and chairs. A table sells for $80 per unit riable costs of $25 per unit. A chair sells for $60 per unit with variable costs of Total fixed costs for the company are $3,570. Wallace Furniture typically with va $10 per unit. sells one table for every four chairs. What is the breakeven point in total units A. 70 units D. 20 units B. 123 units C. 34 units 16. Which would be a consideration for making special orders? A. Available capacity to fill the order B. If the order will affect regular sales in the long run C. If price will cover incremental costs of filling the order D. All of the above