FlashCo. Manufacturing manufactures 256GB SD cards (memory cards for mobile phones, digital cameras, and other devices). Price and cost data for a relevant range extending to 200,000 units per month are as follows: (Click the icon to view the data.) Read the requirements Contribution margin per unit Breakeven sales in units Fixed expenses + Operating income ) (Round the breakeven point in units up to the nearest whole unit) The company's breakeven point is 117,000 units What is the breakeven point in sales dollars? Begin by identifying the formula. Contribution margin ratio Breakeven sales in dollars ( Fixed expenses + Operating income 1 + (Round the breakeven point in sales dollars up to the nearest whole dollar) The breakeven point in dollars is $ 2,340,000 Requirement 5. How many units would the company have to sell to earn a target monthly profit of $260,000? Begin by identifying the formula Contribution margin Target sales in (Fixed expenses Operating income) units (Round your answer up to the nearest whole unit.) per unit In order to earn a monthly profit of $260,000, the company must sell 182,000 units. Requirement 6. Management is currently in contract negotiations with the labor union. If the negotiations fait, direct labor costs will increase by 10%, and fixed costs will increase by $22,500 per month. If these costs increase, how many units will the company have to sell each month to break even? (Round your answer up to the nearest whole number.) The new breakeven point is units. 20.00 Sales price per unit: (current monthly sales volume is 120,000 units). . $ Variable costs per unit: Direct materials $ 2- 7.40 5.00 $ $ 2120 $ 1.40 Direct labor Variable manufacturing overhead. Variable selling and administrative expenses. Monthly fixed expenses: Fixed manufacturing overhead. Fixed selling and administrative expenses. $ 191,400 $ 276,600