The option that would not affect the break-even point is a. the number of units sold.
What is the break-even point?
The break-even point represents the point at which the total costs equal the total revenue. At the break-even point, the company does not incur any loss or receive any profit.
The break-even point is determined by using the selling price, variable expense, and total fixed expenses.
The formula for the break-even point is fixed costs/(selling price minus variable expense per unit). The difference between the selling price minus variable expense per unit is referred to as the contribution margin per unit.
Thus, when determining the break-even point, the number of units sold is not factored in.
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