Dink Company sells widgets at a price of $4.50 per unit. The variable cost to manufacture is $1.95 per unit. The monthly fixed costs are $8,500. Its current sales are 29,000 units per month. If the company wants to increase its operating income by 20%, how many additional units must it sell? (Round any intermediate calculations to two decimal places and your final answer to the nearest whole number.) Select one: A. 8,500 B. 5,182 O C. 34,182 D. 130,500 0 E. None of the above Hisham was a professional classical guitar player until a motorcycle accident left him disabled. After long months of therapy, he hired an experienced luthier and started a small shop to make and sell Spanish guitars. The guitars sell for $900, and the fixed monthly operating costs are as follows: Rent and utilities $800 Wages and benefits to luthier 2,000 Other expenses 474 Hisham's accountant told him about contribution margin ratios, and Hisham understood clearly that for every dollar of sales, $0.65 went to cover his fixed costs, and anything above that point was profit. Hisham wishes to earn $3,000 of operating profit each month. Calculate the number of guitars Hisham will need to sell to achieve the target profit. (Round your answer up to the nearest whole guitar.) Select one: A. 10 guitars O B. 11 guitars C. 12 guitars D. 13 guitars E. None of the above