Richland Enterprises has budgeted the following amounts for its next fiscal year: Total fixed expenses Selling price per unit Variable expenses per unit $52,000 $70 $50 If Richland Enterprises can reduce fixed expenses by $9,040, how will breakeven sales in units be affected? O A. Decrease by 75 units O B. Increase by 75 units O C. Increase by 452 units O D. Decrease by 452 units Buzz Appliances manufactures two products: Food Processors and Espresso Machines. The following data are available: Sales price Variable costs Food Processors Espresso Makers $165 $245 $80 $190 The company can manufacture either two food processors per machine hour or three espresso machines per machine hour. The company's production capacity is 1,200 machine hours per month. What is the contribution margin per machine hour for espresso machines? O A. $735 O B. $165 OC. $170 OD. $55 Sky High Seats manufactures seats for airplanes. The company has the capacity to produce 100,000 seats per year, but currently produces and sells 75,000 seats per year. The following information relates to the current production of the product: Sale price per unit $420 Variable costs per unit: Manufacturing Marketing and administrative $250 $70 Total fixed costs: Manufacturing Marketing and administrative $800,000 $240,000 If a special sales order is accepted for 7,300 seats at a price of $360 per unit, and fixed costs remain unchanged, how would operating income be affected? (NOTE: Assume regular sales are not affected by the O A. Increase by $292,000 OB. Decrease by $292,000 OC. Increase by $4,000,000 OD. Increase by $2,628,000