Question 3 (2.5 points) CrossPoint is currently selling 8,000 units of one of its products for $96 per unit. Costs which can be directly identified with the product are as follows: Variable manufacturing costs per unit $36 Total fixed manufacturing costs 180,000 Variable selling and administrative costs per unit 10 Total fixed selling and administrative costs 50,000 How many units must CrossPoint sell to earn a profit of $60,000? A) 5,800 B) 4,600 C) 4,833 D) 1.200 Question 4 (2.5 points) Dewey produces a component used in several of its products. Dewey typically produces 20,000 units of the component each year. At that level of production, Dewey incurs the following costs per unit of product: Direct materials $23 Direct labor 7 Variable overhead 5 Fixed overhead 8 Total cost per unit $43 An outside supplier has offered to make the components for Dewey. The supplier would charge Dewey $38 per unit. If Dewey accepts the offer, they can reduce total fixed overhead by 10%. What would be the impact on Dewey's COSTS if they accept the supplier's offer? A) Costs would decrease by $68,000 B) Costs would increase by $44,000 C) Costs would decrease by $100,000 OD) Costs would increase by $60,000