hapter 18: Managerial Accounting Concepts and Principles 39. If fixed costs are $1.,200,000, the unit selling price is $240, and the unit variable costs are $1 10, what is the amount of sales required to realize an operating income of $200,000? a. 9,231 units b. 12,000 units c. 10,769 units d. 5,833 units 40.If fixed costs are $500,000, the unit selling price is $55, and the unit variable costs are $30, what is the break-even sales (units) if fixed costs arc incrcased by $80,000? a. 10,545 units b. 19,333 units c. 23,200 units d. 25,000 units Graph 1 Graph 2 Total units produced Total units produced Graph 4 Graph 3 $ $ Total units produced Total units produced Figure 21-1 41. Which of the graphs in Figure 21-1 illustrates the behavior of a total fixed cost? a. Graph 2 b.Graph 3 c. Graph 4 d Graph 1