QS 18-16 (Algo) Analyzing changes to break-even point LO C2 Zulu sells its waterproof phone case for $99 per unit. Fixed costs total $221,000, and variable costs are $49 per unit. (a) Compute its break-even point in units. Numerator: Denominator: Break Even Units = Break even units 0 (b) Will the break-even point in units increase or decrease in response to each of the following independent changes? Change Break-Even in Units Will 1. Fixed costs increase to $234,000 2, Variable costs decrease to $34 per unit 3, Selling price per unit decreases to $89 4, Variable costs increase to $65 per unit 5. Fixed costs decrease to $159,000 6, Selling price per unit increases to $114