Bruce Inc., manufactures widgets and had the following data for 20x6:
	Sales (units)		2550
	Sales price per unit		$36.12
	Variable costs per unit		$18.42
	Fixed costs (total)		$13770
If Bruce wants to increase its total contribution margin by 26% in 20x7, all other factors remaining constant, by how much will it need to increase its sales?

Select one:

a. $20367

b. $23948

c. $11735

d. $8155

If the sales price per unit is $8.18, the unit variable cost is $5.81, and the break-even point is at sales of 44785 units, what are the total fixed costs?

Select one:

a. $44785

b. $30230

c. $18897

d. $106140