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a 9. A start-up company manufactures two products: X is sold for $5 with a variable cost of $3 each; Y is sold for $8 with a variable cost of $4 each. An annual fixed cost of $10,000 is projected. The marketing department estimates unit sales at a 3:1 ratio between X and Y. How many units of X must be sold to break even for the first year of operations? A. 1,000 B. 1,500 C. 3,000 D. 3,600 10. (CPA, adapted) At the beginning of the year, Beta Company increased its direct labor wage rates. All other budgeted costs and revenues were unchanged. How did this increase affect Beta's budgeted break-even point and budgeted margin of safety? A. B. Budgeted Break-even Point Budgeted Margin of Safety Increase Increase Increase Decrease Decrease Decrease Decrease Increase C. D. A. Option A B. Option B C. Option C D. Option D