4.. Which ONE of the following would DECREASE the breakeven output level? A. Higher fixed costs B. Lower production costs per unit C. Lower selling price for each unit sold D. Higher output level 5. A business needs to sell 4,000 units in order to earn a target profit of 22,000. The contribution per unit is 18. What is the business' fixed costs? A. 88,000 B. 72,000 C. 50,000 D. 22,000 6. Which of the following is a description of management accounting? A. Historical data B. Rules and regulations D. External party reporting 5 Consider the following: Business X specialises in repairing cars Business y produces a single identical product Which of the above businesses would find it useful to distinguish between DIRECT and INDIRECT costs? A. Neither Business X nor Business Y B. Both Business X and Business Y C. Business X only D. Business Y only