45. Snower Corporation sells product G for $150 per unit, the variable cost per unit is $105, and the fixed costs are $720,000. What is the sales (in dollars) required to realize operating income of $40,000? a. $2,533,333 b. $1,773,333 c. $2,400,000 d. $1,680,000 46. Compute the number of units that must be sold in order to have zero profit when fixed costs are $810,000 and unit contribution margin is $90. a. 8,100 units b. 9,000 units c. 6,500 units d. 6,810 units 47. Calculate the number of units that must be sold in order to realize an operating income of $139,000 when fixed costs are $440,000 and unit contribution margin is $20 a. 28,950 units b. 29,650 units c. 30,350 units d. 31,550 units 48. Currently, fixed costs are $500,000 and the unit contribution margin is $40. What would be the break-even point in units if fixed costs are reduced by $80,000? a. 14,500 units b. 20,000 units c. 10,500 units d. 12,500 units 49. Currently, fixed costs are $561,000 and the unit contribution margin is $10. What would be the break-even point in units if variable cost is decreased by $0.50 per unit? a. 59,053 units b. 56,100 units c. 53,429 units d. 60,000 units