Would each of the following increase, decrease, or have an indeterminant effect on a firm's break-even point (Unit Sales)?
a. The sales price increases with no change in unit costs.
b. An increase in fixed costs is accompanied by a decrease in variables costs.
c. A new firm decides to use MACRs depreciation for both book and tax purposes rather than the straight-line depreciation method.
d. Variable labor cots decline, other things are held constant.