1. If fixed costs are $1,308,000, the unit selling price is $228, and the unit variable costs are $120, what is the break-even sales (units) if fixed costs are increased by $37,100? 2.Flying Cloud Co. has the following operating data for its manufacturing operations: Unit selling price $203 Unit variable cost $114 Total fixed costs $849,000 The company has decided to increase the wages of hourly workers which will increase the unit variable cost by 10%. Increases in the salaries of factory supervisors and property taxes for the factory will increase fixed costs by 4%. If sales prices are held constant, the next break-even point for Flying Cloud Co. will be increased by 1,471 units increased by 1,839 units increased by 2,207 units decreased by 1,839 units 3. Timmer Corporation just started business in January. There were no beginning inventories. During the year, it manufactured 12,000 units of product, and sold 10,000 units. The selling price of each unit was $20. Variable manufacturing costs were $4 per unit, and variable selling and administrative costs were $2 per unit. Fixed manufacturing costs were $24,000, and fixed selling and administrative costs were $6,000. What would be the difference in Timmer's net income for the year if it used variable costing instead of absorption costing? 4. Gladstorm Enterprises sells a product for $49 per unit. The variable cost is $36 per unit, while fixed costs are $6,240. Determine the break-even point in sales units. Round answer to the nearest whole number. _____units Determine the break-even point in sales units if the selling price was increased to $60 per unit. Round answer to the nearest whole number. _____units 5. For the past year, Iris Company had fixed costs of $6,708,000, a unit variable cost of $444, and a unit selling price of $600. For the coming year, no changes are expected in revenues and costs, except that a new wage contract will increase variable costs by $6 per unit. Determine the break-even sales (units) for the following: a. Past year units b. Coming year units 6. Steven Company has fixed costs of $395,820. The unit selling price, variable cost per unit, and contribution margin per unit for the company's two products are provided below. Product Selling Price per unit Variable Cost per unit Contribution Margin per unit X $1,248 $468 $780 Y 387 207 180 The sales mix for product X and Y is 60% and 40% respectively. Determine the break-even point in units of X and Y combined. Round answer to nearest whole number. units