Jay-Zee Company makes an in-car navigation system. Next year, Jay-Zee plans to sell 16,000 units at a price of $390 each. Product costs include: Direct materials $82.00 Direct labor $47.00 Variable overhead Total fixed factory overhead $12.00 $655,350 Variable selling expense is a commission of 3 percent of price; fixed selling and administrative expenses total $91,200. 3 . Required: 1. Calculate the sales commission per unit sold. If required, round your answers to the nearest dollar. Use rounded answers in subsequent computations. 11.70 X per unit Calculate the contribution margin per unit. 237.30 X per unit 2. How many units must Jay-Zee Company sell to break even? Round your answer to the nearest whole number. 3,146 x units Feedback Prepare an income statement for the calculated number of units. If an amount is zero, enter "0". Do NOT round Break-even units and, if required, round your answer to the nearest dollar. Jay-Zee Company Income Statement Sales 6,240,000 x Less: Variable expenses 2,443,200 x Contribution margin $ 3,796,800 X Less: Fixed expenses 746,550 Operating income 3,050,250 X Feedback 3. Calculate the number of units Jay-Zee Company must sell to achieve target operating income (profit) of $429,444. Round your answer to the nearest whole number. 17,810 x units 4. What if the Jay-Zee Company wanted to achieve a target operating income of $414,750? Would the number of units needed increase or decrease compared to your answer in Requirement 3? Round your answer to the nearest whole number. Increase X Compute the number of units needed for the new target operating income. 14,602 X units