Select the correct statement regarding break-even point analysis. Multiple Choice An increase in fixed costs causes the break-even point to decrease. An increase in contribution margin per unit causes the break-even point in units to decrease. The break-even point in sales dollars equals total fixed costs divided by contribution margin per unit. A decrease in the variable cost per unit causes the break-even point in units to increase. Which of the following statements regarding vertical analysis is incorrect? Multiple Choice In this analysis, an account is expressed as a percentage of the previous balance of the same account. It involves establishing the relationship of one amount to another. It includes dividing net income by total revenue. It attempts to eliminate the materiality problem of comparing firms of different sizes