June Maywood $($CFO$)$ came to our office today. She indicated that the board members are thinking about purchasing a chair company $($Apex Chair Company$).$ The Apex Company has been in business for $20$ years making high$-$end chairs. The company's annual sales for $2018$ were $$3,662,580.$ Currently, Apex's has fix costs are $$25,990\mathrm{.}50.$ The company's variable costs per unit is $$105.$ The chair is sold at $$300$ each. Miss. Maywood wants to know what Apex's break$-$even point in units and dollars will be$.$ She asked you to run a report and have this information on her desk by the end of the business day. Based on the above information, what would your report indicate?

$.$ Break$-$even point for units:

A$).201$

B$).232$

C$).134$

D$).135$

E$).137$

$.$ Break$-$Even point in dollars:

A$).$ $$39,900$

B$).$ $$69,600$

C$).$ $$40,200$

D$).$ $$40,500$

E$).$ $$41,100$

The following week, Miss. Maywood thanked you for the information. However, she indicated the board members wanted to know what would happen, if Apex's fixed costs were to increase to $$31,000$ and the selling price was to increase by $10\%.$ Again, she would like to have a report at the end of the business day. Based on the above information and the new information provided by her, what would your report indicate?

$.$ Break$-$even point for units:

A$)\mathrm{.}225\mathrm{.}11$

B$).215\mathrm{.}33$

C$).116\mathrm{.}38$

D$).220\mathrm{.}25$

E$).138\mathrm{.}0$

$.$ Break$-$Even point in dollars:

A$).$ $$45,540$

B$).$ $$48,412$

C$).$ $$45,950$

D$).$ $$45,464$

E$).$ $$41,925$