The manager at the Yarn Factory changed the price of spools to increase sales. The current price per unit is $13.80 per box of 500 spools; and, the forecasted lower price per unit to increase sales is $9.91 per box of 500 spools. If the variable expenses remain at $9.32 and the fixed expenses remain $3,400 how many units must be sold at the new price to breakeven? 343 units 759 units O 5.763 units 246 units Last month Marlon Company earned $30,000 operating income on sales of $250,000. Fixed costs are $60,000 a month. What sales revenue is needed for Marlon to breakeven? $90,000 $166,667 $30,000 $280,000 Below are two separate regression results used to analyze utilities cost. The first analyzes the relationship between utilities cost and direct labor hours. The second analyzes the relationship between utilities cost and units produced. Direct Labor Hours R Square 0.905943949 Coefficients Standard Error t stat p-value Intercept 9466.87093 124429.4275 0.076082251 0.940011595 X Variable 1 5.96040402 16.07236046 0.37084808 0.714144503 Units Produced R Square - 0.821954764 Coefficients Standard Error t stat p-value Intercept21810.7417 13296.01718 1.640396623 0.114529256 X Variable 1 13.9454396 5.444255262 2.561496279 0.017446907 If you estimate 120,625 direct labor hours or 48,250 units produced next month, how much will your best estimate for utilities costs be? If direct labor employees' wage rates increase by 4%, what will happen to the contribution margin and the breakeven point? Contribution margin will decrease; breakeven point will increase O Contribution margin will increase; breakeven point will decrease. O Contribution margin will decrease; breakeven point will decrease. Contribution margin will remain unchanged; breakeven point will increase