If fixed costs are $257,000, the unit selling price is $75, and the unit variable costs are $55, the old and new break-even sales (units), respectively, if the unit selling price increases by $5 are a. 12,850 units and 3,427 units b. 4,673 units and 9,780 units c. 12,850 units and 10,280 units d. 3,427 units and 12,850 units Roget Factory has budgeted factory overhead for the year at $6,300,000. It plans to produce 2,000,000 units of product. Budgeted direct labor hours are 420,000, and budgeted machine hours are 750,000. Using a single plantwide factory overhead rate based on direct labor hours, the factory overhead rate for the year is a. $15.00 b. $19.50 c. $7.50 d. $72.00