A long established company has now decided to start using limiting factor analysis in order to calculate maximum profit.

The company's accountant has been asked which of the following statements concerning limiting factor analysis is most likely to be correct?

A.Fixed costs per unit will not change by increases or decreases in production volume.

B.Contribution per unit changes as production volumes increase or decrease.

C.Total costs are not changed by increases or decreases in production volume.

D.Total fixed costs are not changed by increases or decreases in production volume.