Answer:
Option (a) is correct.
Explanation:
Break even point = (Fixed expense ÷ contribution margin per unit)
Contribution margin per unit:
= Sales price per unit - variable cost per unit
Hence, this will suggest that there are following factors which affect the Break even point:
(i) Fixed expense
(ii) Sales price per unit
(iii) variable cost per unit
Therefore, from the options given in the question, there is only one factor that is sales volume which doesn't affect the break even point.
