please solve this in 15minutes

Utara Aman Bhd has the following operating data for its manufacturing operations: Unit selling price RM250 Unit variable cost RM 100 Total fixed costs RM840,000 The company has decided to increase the wages of hourly workers which will increase the unit variable cost by 10%. Increases in the salaries of factory supervisors and property taxes for the factory will increase fixed costs by 4%. If sales prices are held constant, a new break-even point for Utara Aman Bhd will be: Select one: O A. decreased by 640 units O B. decreased by 224 units O C. increased by 640 units O D. increased by 224 units Which of the following goods would be included in merchandise inventory for a buying company? 1. Goods purchased in transit under FOB destination. Il. Goods in transit sold to a customer under FOB shipping point. Ill. Goods purchased in transit shipped under FOB shipping point. IV. Goods on display at the buyer's showroom. Select one: II and IV O B. I and III C. Ill and IV. O D. I, II and IV