The following information pertains to ABC Company's Cost-profit-Volume

The following information pertains to ABC Company's Cost-Profit-Volume relationships: Breakeven point in units 1,000 Variable cost per unit 500 Total fixed costs CA 150,000 Required: Compute the increase in operating income when the 1,001st unit is sold.During January, ABC Company worked on two jobs. Data related to these two jobs are as follows: Job 1 Job 2 Units in each order 50 100 Units sold 50 Materials requisitioned $ 1,240 $ 985 Direct labor hours 410 583 Direct labor costs $ 6, 150 $ 8,745 Overhead rate is assigned on the basis of direct labor hours at the rate of: $ 12 per direct labor hour During January, Job 1 was completed and transferred to finished goods. Job 2 was the only unfinished job at the end of the month. Required: Compute the per unit cost of Job 1. Compute the balance in the Work-in-Process account on January 31. Compute the income of Job 1 if selling price is 160%