19. The current sales price is $25 per unit and the current variable cost is $17 per unit. Fixed costs are $40,000. If the sales price is increased by $2, and all other costs remain unchanged, the break-even point in units will:

1. increase by 1,000 units

2.decrease by 1,000 units

3.decrease by 2,000 units

4. decrease by 119 units (rounded to nearest unit)

20. Currently, a company has fixed costs of $32,500, a contribution ratio of 65%, and is selling its product for $12 per unit. If the sales price per unit is increased by $4, how much less will the break-even point in sales be when compared to the current condition?

1. $14,411

2.$13,414

3.$17,500

4. $ 5,932

Show all workings and provide the response