Mario Company sells two different game consoles--a Premium console and a Standard console. The Premium console sells for $175 and has variable costs of $125. The Standard console sells for $100 and has variable costs of $25. Total fixed costs are $105,750.

A: Mario sells one premium console for every THREE standard consoles sold. What is the breakeven point in total units? B: How many units of PREMIUM will be sold at the breakeven point? C: How many units of STANDARD will be sold at the breakeven point? D: Prepare a net variable costing income statement reflecting an 8% decrease in unit sales. What was the dollar amount of change in the net income? Type the answer as a positive number.