which of the following conditions would cause the break - even point to decrease?\na. total fixed costs…

Brief Explanations:

The break - even point formula is $BEP=\frac{Fixed\ Costs}{Selling\ Price\ per\ Unit - Variable\ Cost\ per\ Unit}$. When total fixed costs decrease, the numerator of the formula gets smaller while the denominator remains the same (assuming no change in selling price and variable cost per unit), resulting in a lower break - even point. A decrease in unit selling price makes the denominator smaller (or more negative if it drops below variable cost per unit), increasing the break - even point. An increase in unit variable cost also makes the denominator smaller, increasing the break - even point. An increase in total fixed costs makes the numerator larger, increasing the break - even point.

Answer:

A. Total fixed costs decrease