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11. Austin Manufacturing had the following operating data for the year just ended. Selling price per unit Variable expense per unit $60 per unit 360 Fixed expense $22 per unit 2 2 $504,000 38 CM Management plans to improve the quality of its only product by: (1) replacing a component that costs $3.50 with a higher-grade compo costs $5.50 and (2) renting a packing machine for $18,000 a year. If the desired target profit is $288,000, how many units must the co A. 19,300 units. B. 20,842 units. 504000 C. 21,316 units. D. 22,500 units. 12. A study has been conducted to determine if one of the departments in Parry Company sho discontinued. The contribution margin in the department is $40,000 per year. Fixed expense apartment are $65,000 per year. It is estimated that $30,000 of these fixed expenses could ned. These data indicate that if the department is discontinued, the