Break-even point Diamond Jim's makes and sells class rings for local schools. Operating information is as follows: $600 Selling price per ring Variable cost per ring Rings and stones Sales commissions Overhead Annual fixed costs Selling Administrative Manufacturing $220 $48 $32 $108,000 63,000 36,000 a. What is Diamond Jim's break-even point in rings? 2,300 * rings b. What is Diamond Jim's break-even point in sales dollars? $ 1,380,000 x C. What would Diamond Jim's break-even point be in rings if sales commissions increased to $54 per ring? Note: Round your final answer up to the nearest whole unit (for example, round 5.1 to 6 units). 2,347 * rings d. What would Diamond Jim's break-even point be in rings if fixed selling expenses decreased by $3,600? Note: Round your final answer up to the nearest whole unit (for example, round 5.1 to 6 units). 2,280 x rings