A manufacturer of major appliances provides the following information about the operations of the refrigeration division. Fixed costs per period are $26,880; variable costs per unit are $360; selling price per unit is $640; and capacity is 150 units. Complete parts (a) through (d) below. The break-even point as a percent of capacity is (64.00% (ii) in sales dollars The break-even point in sales dollars is $61440 (c) Determine the break-even point in sales dollars if fixed costs are increased to $32,200 The break-even point is $ 115 (d) Determine the break-even point as a percent of capacity if fixed costs are reduced to $23,808 while variable costs are increased to 60% of sales. The break-even point is % of capacity