A furniture manufacturer specializes in wood tables. The tables sell for $140 and incur $70 in variable costs. The company has $12,600 in fixed costs per month. Calculate the breakeven point in units under each independent scenario.

14. Variable costs increase by $10 per unit.

15. Fixed costs decrease by $1,050.

16. Sales price increases by 40%.

Begin by selecting the formula labels. Then enter the amounts to compute the number of wood tables the company must sell to break even under each independent scenario, beginning with scenario 14. (Abbreviation used: CM = contribution margin. Complete all answer boxes. For items with a zero value, enter "0". Round the breakeven pointlong dashthe required sales in unitslong dashup to the nearest whole unit. For example, 10.25 would be rounded to 11.) ( Fixed costs + Target profit ) / CM per unit = Required sales in units

Fixed Cost+Target Profit/CM per unit=Required Sales in units

14. ( )+ ( ) / ( ) =

15. ( )+ ( ) / ( ) =

16. ( )+ ( ) / ( ) =