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3. The strategy MOST LIKELY to reduce the break-even point would be to: a. Increase both the capacity-related (fixed) costs and the contribution margin per unit. b. Decrease both the capacity-related (fixed) costs and the contribution margin per unit. c. Decrease the capacity-related (fixed) costs and increase the contribution margin per unit. d. Increase the capacity-related (fixed) costs and decrease the contribution margin per unit. 4. The break-even point in units decreases if the: a. flexible (variable) cost per unit increases b. total capacity-related (fixed) costs decrease c. contribution margin per unit decreases d. selling price per unit decreases e. a and b 5. Review the information below: a. Label each item as a cost driver (D) or a cost object (0). b. Match each cost driver to a plausible cost object and vice-versa. The first example has been completed. Item Requirement a b. 1. machine hours D 9 2. overhead in a not-for-profit organization 3. in-flight hours 4. number of injections 5. influenza immunization campaign 6. transportation division 7. number of donors 8. kilometers driven 9. electricity consumed 10. customers served 11. number of client accounts 12. bank overhead 13. maintenance expense 14. selling expense overhead