M and M, Incorporated produces a product that has a variable cost of $3.80 per unit. The company's fixed costs are $44,800. The product is sold for $7 per unit and the company desires to earn a target profit of $12,800. What is the amount of sales that will be necessary to earn the desired profit? Note: Do not round intermediate calculations. Multiple Choice $126,000 $98,000 $313,600 $155,600 Company X has variable costs per unit of $12, fixed costs of $292,500, and a break-even point in units of 58,500 units. If the sales price per unit decreases by $2 and the variable cost per unit decreases by $2, what would happen to the break-even point? Multiple Choice Break-even point increases. Break-even point in dollars decreases and break-even point in units stays the same. Break-even point in dollars decreases. Break-even point stays the same