8. Multiple Choice Question 105 Diva Products produces scarves. The estimated fixed costs for the year are $164,500, and the estimated variable costs per unit are $9. The company expects to produce and sell 40,000 scarves at a unit selling price of $16 per unit. By how much can sales revenue drop before Diva Products incurs a loss? $264,000 O $23,500 $115,500 $16,500