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Answer (D) is correct . Since petrol is the company’s most profitable product, it has a higher unit contribution margin than septine and tridol. Thus, an increase in sales of petrol relative to the other products will result in a higher weighted-average unit contribution margin and a lower breakeven point (fixed costs ÷ weighted-average UCM).

Answer (A) is incorrect because The acquisition of new machinery will result in greater fixed costs and thus a higher breakeven point.
Answer (B) is incorrect because A decrease in selling price reduces the unit contribution margin, which in turn increases the breakeven point.
Answer (C) is incorrect because The effect of an increase in the market for septine cannot be determined. The facts given do not indicate whether its unit contribution margin is greater or less than the weighted-average unit contribution margin for all the products.