Final answer:
The break-even point is determined by fixed costs, variable costs per unit, and selling price per unit. The option that would not cause the break-even point to change is when the product mix shifts towards the more expensive products (option c). Fixed costs increasing, variable costs per unit increasing, or sales volume decreasing would all impact the break-even point.
Step-by-step explanation:
The break-even point is the level of sales at which a company neither makes a profit nor incurs a loss. It is the point where the total revenue equals the total cost. The break-even point is determined by the fixed costs, variable costs per unit, and the selling price per unit.
Out of the given options, the one that would not cause the break-even point to change is Option C: Product mix shifts towards the more expensive products. This is because a change in product mix will not affect the fixed costs or the variable costs per unit. Only changes in fixed costs, variable costs per unit, or sales volume will impact the break-even point. For example, if the fixed costs increase (Option B), the break-even point will increase because more sales will be needed to cover the higher fixed costs. Similarly, if the variable costs per unit increase (Option A), the break-even point will increase because it will require more sales to cover the higher variable costs per unit. Finally, if the sales volume decreases (Option D), the break-even point will increase because fewer sales are being made to cover the costs.