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The Brewer Company manufactures and sells pens. Currently, 5,400,000 units are sold per year at $0.60 per unit. Fixed costs are $860, 000 per year.

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The Brewer Company manufactures and sells pens. Currently, 5,400,000 units are sold per year at $0.60 per unit. Fixed costs are $860, 000 per year. Variable costs are $0.40 per unit. Requirement 1a. What is the current annual operating income? Start by determining the formula to calculate operating income. [ ]X ( -)] - [] = Operating income

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