Which of the following factors affect the breakeven point for both absorption costing and variable costing? 1. fixed (manufacturing and operating) costs. 2. contribution margin per unit. 3. production level in units in excess of breakeven sales in units. 4. denominator level chosen to set the fixed manufacturing cost rate. a. 1. b. 1. and 2. c. 1., 2., and 3. d. all of the factors affect the breakeven point under both methods.