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Mason Company manufactures and sells shoelaces for $3.50 per pair. Its variable cost per unit is $3.20. Mason's total fixed costs are $12,000. How many pairs must Mason sell to break even? Multiple Choice 3.429 3,750 O 40,000 O 34,286 Forrester Company is considering buying new equipment that would increase monthly fixed costs from $127,500 to $187.000 and would decrease the current variable costs of $80 by $25 per unit. The selling price of $110 is not expected to change. Forrester's current break-even sales are $467,500 and current break-even units are 4,250. If Forrester purchases this new equipment, the revised break-even point in units would: Multiple Choice Increase by 850. Decrease by 850 Increase by 5.100. 6 Decrease by 850. Forrester Company is considering buying new equipment that would increase monthly fixed costs from $336,000 to $577,500 and would decrease the current variable costs of $70 by $15 per unit. The selling price of $110 is not expected to change. Forrester's current break-even sales are $924,000 and current break-even units are 8,400. If Forrester purchases this new equipment, the revised break-even point in dollars would be: 28 Multiple Choice $672,000. $924,000 $420,000 $1.176,000. The budgeted income statement presented below is for Burkett Corporation for the coming fiscal year. Compute the number of units that must be sold in order to achieve a target pretax income of $177,200. $1,056,000 Sales (48,000 units) Costs: Direct materials Direct labor Fixed factory overhead Variable factory overhead Fixed marketing costs Variable marketing costs Pretax income $266,200 241,400 107,000 151,400 111,400 51,400 928,800 $ 127,200 Multiple Choice 51,400