Joseph Company has variable costs of $78 per unit, total fixed costs of $216,000, and a break-even point of 5,400 units. If the variable cost per unit decreases by $4, how many units must Joseph Company sell to break even? Note: Roundup your final answer to the next whole unit. Multiple Choice 13,500 units 2,770 units 2,635 units 4,910 units Ng Company sells one product that has a sales price of $14 per unit, variable costs of $7 per unit, and total fixed costs of $184,000. What is the amount of sales volume in dollars necessary to attain a desired profit of $100,000 ? Note: Do not round intermediate calculations. Multiple Choice $142,000 $568,000 $426,000 $340,800 Columbus Industries makes a product that sells for $37 a unit. The product has a $29 per unit variable cost and total fixed costs of $10,000. At budgeted sales of 1,950 units, the margin of safety ratio is: Multiple Choice 36.0% 39.2% 35.9%. None of these choices are correct