Current:

5,500,000 units sold per year at $0.50 per unit. Fixed costs are $1,140,000 annually. Variable costs are $0.20 per unit.

20% increase in fixed costs and a 20% increase in units sold results in a new operating (gain or loss) of____________?

40% decrease in fixed costs, with a 40% decrease in selling price, 10% decrease in variable cost per unit, and a 45% increase in units sold results in a new operating (gain or loss) of____________?

What is the new breakeven in units with 20% increase in fixed costs?

What is the new breakeven in units with 20% increase in selling price and $10,000 increase in fixed costs?