If fixed costs are $ 300,000, the unit selling price is $31, and the unit variable costs are $22. What is the break-even sales (units) if fixed costs are reduced by $ 30,000? 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 are increased by $ 80,000. a. 10,545 units