3. Grandy Inc. is a company that produces and sells mirrors. During 2020, 6 points the company has sold each mirror for $60. The variable costs per unit were equal to $6. As a result, the company has reported a profit of $80,000. The company wants to introduce increase the quality of its mirrors. Therefore, the selling price and the variable costs per unit would be increased by 15% and 10% respectively. Also, the profits would be increased by 18%. Assuming that Assuming that the quantity sold (Q) and the fixed costs (F) remain constant before and after the introduction of the new features. What are the company's approximate fixed cost (F) and quantity sold (Q)? O a. F= $12,571 and Q= 1,714 units O b. F= $12,751 and Q= 1,741 units O c. F= $15,271 and Q=1,471 units O d. F= $15,721 and 0= 1,147 units O e None of the above 4. ATM & Co. has recently reported an EBIT of $3,950,000. During the year, 5 points ATM & Co. has sold 6,500 cell phones for $860 each. The variable costs per unit were equal to $120. The company thinks of changing its production process by increasing the variable costs per unit by $10 and - increasing the output by 400 cell phones. What is the firm's incremental profit? O a $227,000 O b. $270,600 O c. $365,000 O d $453,000 O e None of the above