9. Assume Nontl Company has the following information available: Selling price per unit $80 Variable cost per unit $50 Fixed costs per year $300,000 Expected sales per year (units) 15,000 If fixed costs increase by $60,000, what is the break-even point in units? A) 2,000 B) 4,000 C) 8,000 D) 10,000 10. NEIU Inc. currently produces 75,000 units at a cost of $360,000. The cost is variable. Next year NEIU Inc. expects to produce 87,000 units. NEIU's relevant range for production is 60,000 to 90,000 units. If 87,000 units are produced next year, what is the expected variable cost? A) $360,000 B) $400,000 C) $415,000 D) $417,600