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MacroSoft, Inc., produces and sells a single product, the XCube gaming system. The firms Contribution Margin Income Statement for the month of September 2021 follows.

MacroSoft, Inc., produces and sells a single product, the XCube gaming system. The firms Contribution Margin Income Statement for the month of September 2021 follows. Assume the firms sales volume for the current month ended 9/30/2021 was 12,000 units.

MacroSoft, Inc.

Contribution Margin Income Statement

For the month ended 9/30/2021

Sales

$6,600,000

Variable costs

$2,580,000

Contribution Margin

$4,020,000

Fixed Costs

$2,894,500

Income

$1,125,500

Suppose that the production manager for Macrosoft predicts the following changes for October 2021:

  • Price per unit decreases $20 per unit
  • Sales volume will increase by 2,500 units
  • Variable costs per unit decrease by $16 per unit
  • Total fixed costs increase by $120,000

What will be the revised break-even point in units for October assuming all of these changes occur? Round your answer up to the nearest whole unit.

Group of answer choices

8,723

8,893

8,641

8,999

9,108

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