A furniture manufacturer specializes in wood tables. The tables sell for $80 and incur $28 in variable costs. The company has $9,870 in fixed costs per month. Calculate the breakeven point in units under each independent scenario.

14.	Variable costs increase by $5 per unit.
15.	Fixed costs decrease by $1,290.
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.

Enter the formula:

( ____________+ ___________) / _____________ = Required Sales in Units

14. ( _____________ + ________) / ____________ = Required Sales in Units

15. ( _____________ + ________) / ____________ = Required Sales in Units

16. ( _____________ + ________) / ____________ = Required Sales in Units