The St$.$ John Company manufactures and sells pens. Currently, $5,500,000$ units are sold per year at $$0\mathrm{.}50$ per unit. Fixed costs are $$870,000$ per year. Variable costs are $$0\mathrm{.}30$ per unit. Read the requirements.

Determine the formula to calculate the breakeven point in revenues.

Selling price

Breakeven units

Breakeven revenues

The current breakeven point in revenues equal

$$2,175,000$

Compute the new operating income for requirements $2$ through $4.$

Requirement $2.$

A $$0\mathrm{.}08$ per unit increase in variable costs results in a new operating $$ $$(210,000)$

Requirement $3.$

A $10\%$ increase in fixed costs and a $10\%$ increase in untis sold results in a new operating $$ of $$

Requirement $4.$

A $30\%$ decrease in fixed costs, $30\%$ decrease in selling price, a $20\%$ decrease in variable cost per unit, and a $45\%$ increase in units sold results in a new operating $$ of

Compute the new breakeven point in units for requirements $5$ and $6.$

Requirement $5.$

A $10\%$ increase in fixed costs creates a new breakeven point at $$nits$.$

Requirement $6.$

A $10\%$ increase in selling price and a $$40,000$ increase in fixed costs creates a new breakeven point at $$ units.