8. A company has sales of $87,500 at the break-even point and fixed costs are $35,000. Assuming cost behaviour does not change if sales increase by $20,000 how much will operating income will increase? A. $20,000.00 B. $12,000.00. C. $8,000.00 D. $4,000.00. 9. A company has provided the following data: Sales 3,000 units Sales price $70 per unit Variable cost $50 per unit Fixed cost $25,000 If the sales volume decreases by 25%, the variable cost per unit increases by 15%, and all other factors remain the same, what will the outcome be for operating income? A. Decrease by $31,875. B. Decrease by $15,000. C. Increase by $20,625. D. Decrease by $3,125. 10. Which of the following companies is most likely to use a job-order costing system rather than a process costing system? A. Fast food restaurant B. Shipbuilder C. Crude oil refinery D. Candy maker