A manufacturing company produced the following report:

Sales (100 units @ $200)		$ 20,000
Manufacturing expenses
Variable expenses	$ 14,500
Fixed expenses	500	15,000
Cost of Goods Sold		5,000
Selling and Administrative
Variable expenses	1,500
Fixed expenses	4,000	5,500
Net Loss		($ 500)

Required:

Answer the following questions: (A) How many units would have to be sold to break-even? (B) If fixed overhead were to increase by $1,800 what would be the break-even point in units? (C) What is operating income if sales increase by 25%?