Assume that Corn Co. sold 7,900 units of Product A and 2,100 units of Product B during the past year. The unit contribution margins for Products A and B are $32 and $59, respectively. Corn has fixed costs of $337,000. The break-even point in units is a. 13,419 units b. 8,946 units c. 10,735 units d. 7,157 units

1. Flying Cloud Co. has the following operating data for its manufacturing operations:

   Unit selling price	$232
   Unit variable cost	$107
   Total fixed costs	$846,000

   The company has decided to increase the wages of hourly workers which will increase the unit variable cost by 10%. Increases in the salaries of factory supervisors and property taxes for the factory will increase fixed costs by 4%. If sales prices are held constant, the next break-even point for Flying Cloud Co. will be

   a.increased by 744 units

   b.increased by 1,116 units

   c.increased by 930 units

   d.decreased by 930 units