Each requirement is unrelated to the others. Requirements 1. Given: Selling price per unit, $23; total fixed expenses, $5,100; variable expenses per unit, $19. Find break-even sales in units. 2. Given: Sales, $44,000; variable expenses, $33,000; fixed expenses, $8,000; net income, $3,000. Find break-even sales in dollars. 3. Given: Selling price per unit, $28; total fixed expenses, $44,700; variable expenses per unit, $10. Find total sales in units to achieve a profit of $7,500, assuming no change in selling price. 4. Given: Sales, $52,000; variable expenses, $17,000; fixed expenses, $17,000; net income, $18,000. Assume no change in selling price; find net income if activity volume increases 20% 5. Given: Selling price per unit, $40; total fixed expenses, $101,000; variable expenses per unit, $28. Assume that variable expenses are reduced by 25% per unit, and the total fixed expenses are increased by 10%. Find the sales in units to achieve a profit of $20,000, assuming no change in selling price. Requirement 1. Determine the formula, then compute the break-even sales in units using the given information: Selling price per unit, $23; total fixed expenses, $5,100; variable expenses per unit, $19. Break-even units