A product sells for $30 per unit and has variable costs of $16.50 per unit. The foxed costs are $891000. If the variable costs per unit were to decrease to $15 30 per unit fixed costs increase to $970.200, and the selling price does not change break even point in units would O Increase by 21705 Not change increase by 2540 6000 O Decrease by 2005 A manufacturer reports the following information below for its first three years in operation Income under variable costing Beginning inventory (units) Ending inventory (units) Fixed manufacturing overhead per unit Year 1 Year 2 Year 3 $76,000 $109,000 $115,000 800 500 800 500 $ 8.00 $ 8.00 $ 8.00 Income for year 3-year period using absorption costing is: ncome for year 3-year period using absorption costing is: Multiple Choice $280.000. $310,000. $300,000. $305,000. $308.000