If fixed costs are $785,000 and variable costs are 68% of sales, what is the break-even point in sales dollars? a. $3,238,125 Ob. $533,800 Oc. $2,453,125 Od. $1,318,800 Variable costs as a percentage of sales for Lemon Inc. are 66%, current sales are $681,000, and fixed costs are $192,000. How much will operating income change if sales increase by $40,600? a. $26,796 decrease Ob. $26,796 increase C. $13,804 increase d. $13,804 decrease Oc A business operated at 100% of capacity during its first month, with the following results: Sales (100 units) Production costs (125 units): $550,000 Direct materials Direct labor Variable factory overhead Fixed factory overhead $74,319 18,975 33,206 31,625 158,125 Operating expenses: Variable operating expenses Fixed operating expenses What is the amount of the income from operations that would be $6,123 3,154 9,277 reported on the absorption costing income statement? a. $439,523 b. $414,223 Oc. $549,875 d. $442,677