manufacturing company sales 100 units @$200 manufacturing expenses: variable expense $14500 fixed $500; cost of goods $5000 ;selling and administrative: variable expense $1500 fixed $4000; and net loss ($500).

how many units to break even?

if fixed overhead were to increase by $1800 what would be the break even point in the units be?

What is operating income if sales increase by 25%?

Company has an opportunity to change it processes that variable cost decrease by $1 a unit and fixed cost increased by $200 with sales remaining the same. What is the impact on net income? Should they make the changes?