The following company's costs and expenses are:

Sales price per unit $41

Manufacturing costs: Fixed Costs Variable Costs

Direct materials $8

Direct labor 6

Variable Manufacturing overhead 3

Fixed Manufacturing overhead $80,000

Period expenses:

Variable Selling and administrative expenses 4

Fixed Selling and Administrative expenses 20,000

Totals $100,000 $21

Units sold 6,000 units

8. What if the manufacturing overhead cost decreases from $80,000 to $70,000, what will be the new breakeven in units? Explain why it changed. You should only have to change the fixed MOH in the data area and actually all your answers should be updated. Please put the fixed MOH cost back to the original number once you have answered the question?