Break-even point Diamond Jims makes and sells class rings for local schools. Operating information is as follows:

Selling price per ring	$600
Variable cost per ring
Rings and stones	$220
Sales commissions	$48
Overhead	$32
Annual fixed costs
Selling	$432,000
Administrative	252,000
Manufacturing	144,000

a. What is Diamond Jims break-even point in rings? Answer rings b. What is Diamond Jims break-even point in sales dollars? $Answer c. What would Diamond Jims 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). Answer rings d. What would Diamond Jims break-even point be in rings if fixed selling expenses decreased by $14,400? Note: Round your final answer up to the nearest whole unit (for example, round 5.1 to 6 units). Answer rings