If fixed costs are $1,265,000, the unit selling price is $234, and the unit variable costs are $109, the amount of sales (units) required to realize an operating income of $246,000 is a. 5,406 units b. 12,088 units Oc 2,257 units d. 11,606 units Spice Inc.'s unit selling price is $45, the unit variable costs are $31, fixed costs are $108,000, and current sales are 10,400 units. How much will operating income change if sales increase by 5,300 units? a $145,600 decrease Ob. $145.600 Increase c. $219,800 increase Od $74,200 Increase