Treat each case independently.

x$.$ Example. Fixed expenses are reduced by $$5,000$ per period.

Answer $($see choices above$)$:

Line $3$: Shift downward.

Line $9$: Remain unchanged.

Break$-$even point: Decrease.

a$.$ The unit selling price is increased from $$18$ to $$20.$

b$.$ Unit variable expenses are decreased from $$12$ to $$10.$

c$.$ Fixed expenses are increased by $$3,000$ per period.

d$.$ Two thousand more units are sold during the period than were budgeted.

e$.$ Due to paying salespersons a commission rather than a flat salary, fixed expenses are reduced by $$8,000$ per period and unit variable expenses are increased by $$3.$

f$.$ Due to an increase in the cost of materials, both unit variable expenses and the selling price are increased by $$2.$

g$.$ Advertising costs are increased by $$10,000$ per period, resulting in a $10\%$ increase in the number of units sold.

h$.$ Due to automating an operation previously done by workers, fixed expenses are increased by $$12,000$ per period and unit variable expenses are reduced by $$4.$