5, A 7% increase in units sold. 6, A 7% decrease in units sold. 7, A 9% increase in fixed costs and a 9% increase in units sold. 8, A 3% increase in fixed costs and a 3% decrease in variable costs. hich of these alternatives yields the highest budgeted operating income? Explain why this is the case. 3-13 CVP exercises. The Brewer Company manufactures and sells pens. Currenty, 5,400,000 units are sold per year at $0.60 per unit. Fixed costs are $860,000 per year.Variable costs are $0.40 per unit Consider each case separately 1a. What is the current annual operating income? 1b. What is the present breakeven point in revenues? Compute the new operating income for each of the following changes: 2. A $0.06 per unit increase in variable costs 3, A 20% increase in fixed costs and a 20% increase in units sold. 4, A 40% decrease in fixed costs, a 40% decrease in selling price, a 30% decrease in variable cost per unit, and a 35% increase in units sold. Compute the new breakeven point in units for each of the following changes: 5, A 20% increase in fixed costs 6, A 20% increase in selling price and a $20,000 increase in fixed costs 3-14 CVP analysis, income taxes. Diego Motors is a small car dealership. On average, it sells a car for $30,000, which it purchases from the manufacturer for $26,000. Each month, Diego Motors pays