Sprague Company reports the following operating results for the month of August: Sales $400,000 (units 5,000); variable costs $280,000 (units 5,000); and fixed costs $96,000. Management is considering the following independent courses of action to increase net income. Required: 1. Compute the sales price per unit and the variable cost per unit. 2. Compute the break even point in units and dollars. 3. Compute the new break even point in units and dollars if Sprague increases the sales price by 10%. 4. Compute the new break sxen point in units and dollars if Sprague decreases fixed costs by $12,000 (all other data is unchanged from the original information. 5. Prepare a CVP income statement based on #3 assuming they sell 5,000 units. 6. Prepare a CVP income statement based on #4 assuming they sell 5,000 units. 7. Should they do #3 or #4? Why? o Bew] 9