Answer: reduce variable costs.
Explanation: variable costs are a type of business expense that changes in proportion to production output thus increasing or decreasing depending on the production volume of the business. They typically increase as production increases and decreases as production decreases.
The break-even point is a point where total costs and total sales are equal resulting in no net profit or loss. The formula for break even analysis is given as: Fixed costs / (Sales price per unit – Variable cost per unit). It can be inferred from this that a company that desires to lower its break-even point should strive to reduce its variable costs.