Smart company Sold 11,000 softwares during current year For $440,000. Variable costs are $110,000 and $48,000 of fixed costs. If sales increase by $60,000, operating income will increase by $40,000 O $60,000 O $45.000 O $10,000 O Smart Company sells 100 units for $7,000 of sales revenue, $3,000 of variable costs, and $1,500 of fixed costs. Contribution margin per unit is $4 O $40 O $55 0 $10 3 () 3 Sales total $400,000 when variable costs total $200,000 and fixed costs total $50,000. The breakeven point in sales dollars is $100,000 0 $170.000 $210,000 0 $200.000 2 4 assume the followings Selling price is $800 per unit, Variable costs are $400 per unit, and Total fixed costs are $125,000 The number of units that the company must sell to reach targeted operating income of $25,000 is units 375 units 7,500 units 750 units 6,00