Assuming all other things are equal, if there was a decrease in the break-even point, fixed costs must have:

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The break-even point is the point at which total revenue equals total costs, including fixed costs and variable costs. Therefore, a decrease in the break-even point indicates that either variable costs have decreased, the selling price has increased, or fixed costs have decreased. However, assuming all other things are equal, the decrease in the break-even point can only be due to a decrease in fixed costs, as variable costs and selling price are assumed to remain the same.

Assuming All Other Things Are Equal, If There Was a Decrease