Final answer:
To decrease the break-even point, decrease fixed costs and avoid increasing direct labor costs or selling price.
Step-by-step explanation:
The break-even point is the point at which total revenue equals total costs, resulting in neither profit nor loss. To decrease the break-even point, you would need to decrease the difference between total revenue and total costs. In this case, a decrease in fixed costs would decrease the break-even point, as it lowers the overall costs that need to be covered. An increase in direct labor costs and an increase in selling price would have the opposite effect, as they would increase the total costs.
Therefore, the correct answer is option d. no, yes, no. A decrease in fixed cost would decrease the break-even point, while an increase in direct labor cost and an increase in selling price would increase the break-even point.