Pfitz Company is studying the impact of the following: 1.An increase in sales price on the break-even point. 2.A decrease in fixed costs on the contribution margin. 3.An increase in the contribution margin on the break-even point. 4.A decrease in the variable cost per unit on the sales volume needed to achieve Pfitz's $68,000 target profit. 5.An increase in sales commissions on the contribution margin and the break-even point. 6.A decrease in anticipated advertising outlays on fixed cost and the break-even point. Required: Determine the impact of these operating changes (increase, decrease, no effect) on the item(s) noted.
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