Diamond Jim's makes and sells class rings for local schools. Operating information is as follows: $48 Selling price per ring $600 Variable cost per ring Rings and stones $220 Sales commissions Overhead $32 Annual fixed costs Selling $180,000 Administrative 105,000 Manufacturing 60,000 a. What is Diamond Jim's break-even point in rings? 2,300 x rings b. What is Diamond Jim's break-even point in sales dollars? $ 1,380,000 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). 678,000 * rings d. What would Diamond Jim's break-even point be in rings if fixed selling expenses decreased by $6,000? Note: Round your final answer up to the nearest whole unit (for example, round 5.1 to 6 units). 2,712 x rings