K Company expects to produce and sell 500 units next month. Data on costs follows:

Per unit costs:
Selling price	$8
Variable manufacturing costs	$2.75
Variable selling costs	$0.25
Total costs:
Fixed manufacturing costs	$1,000
Fixed selling costs	$ 125

Required:

A. What is the break-even point in units?

B. What is the break-even point in sales dollars?

C. What is the expected operating income (net profit or net loss) for next month?

D. What is the break-even point in units if fixed manufacturing costs increase by $500?

E. What is the break-even point in units if variable manufacturing costs decrease by $.75?