act Pattern:

The budget data for the Bidwell Company appear below.Sales (100,000 units)

$1,000,000

Costs:

Fixed

Variable

Direct materials

$0

$300,000

Direct labor

0

200,000

Manufacturing overhead

100,000

150,000

Selling and administrative costs

110,000

50,000

Total costs

$210,000

$700,000

910,000

Budgeted operating income

$90,000

Question

If fixed costs increased $31,500 with no other cost or revenue factors changing, the breakeven sales in units is

• A.
• 69,000 units.
• B.
• 80,500 units.
• C.
• 94,150 units.
• D.
• 34,500 units.