10.

Currently, the unit selling price of a product is $290, the unit variable cost is $240, and the total fixed costs are $675,000. A proposal is being evaluated to increase the unit selling price to $330.

a. Compute the current break-even sales (units). ___________units

b. Compute the anticipated break-even sales (units), assuming that the unit selling price is increased to the proposed $330, and all costs remain constant. ___________ units

11. The Junior League of Yadkinville, California, collected recipes from members and published a cookbook entitled Food for Everyone. The book will sell for $23 per copy. The chairwoman of the cookbook development committee estimated that the club needed to sell 12,100 books to break even on its $96,800 investment. What is the variable cost per unit assumed in the Junior Leagues analysis? $_________ per unit