14) Nonlinear breakeven analysis [L05-2) 14. International Data Systems' information on revenue and costs is relevant only up to a sales volume of 105,000 units. After 105,000 units, the market becomes saturated and the price per unit falls from $14.00 to $8.80. Also, there are cost overruns at a production volume of over 105,000 units, and variable :ost per unit goes up from $7.00 to $8.00. Fixed costs remain the same at $55,000. 3. Compute operating income at 105,000 units. b. Compute operating income at 205,000 units