(A) Washington Inc. has a selling price of $31 per unit, variable costs of $24 per unit, and total fixed costs of $36,400 per year. What sales revenue is needed to break-even?

Multiple Choice

• $5,200

• $124,800

• $161,200

• $52,000

(B). Phil's company sells 10,000 units for a price of $45 per unit. Phil has unit variable costs of $15 per unit, and total fixed costs of $179,000.

If sales increase 26%, by how much will profits increase for Phil?

Multiple Choice

• 89.26%

• 24.79%

• 64.46%

• 26.00%