Answer:
b. reduce variable costs.
Explanation:
The break even point is the point in which the company has no loss or no profit
It shows a relation between the fixed cost and the contribution margin per unit
where,
Contribution margin per unit is
= Selling price per unit - variable expense per unit
In case to lower the break even point we should decrease the variable cost as the fixed cost and the selling price would remain the same
hence, the correct option is B.