[The following information applies to the questions displayed below.] Charlevoix Cases makes mobile phone cases. The company has collected the following price and cost characteristics: $12.00 per case Sales price Variable costs Fixed costs 5.50 per case 390,000 per year Assume that the company plans to sell 75,000 units annually. Consider requirements (b), (c), and (d) independently of each other. Required: a. What will be the operating profit? b. What is the impact on operating profit if the sales price decreases by 20 percent? Increases by 10 percent? (Do not round intermediate calculations.) c. What is the impact on operating profit if variable costs per unit decrease by 20 percent? Increase by 10 percent? (Do not round intermediate calculations.) d. Suppose that fixed costs for the year are 20 percent lower than projected and variable costs per unit are 20 percent higher than projected. What impact will these cost changes have on operating profit for the year? Will profit go up? Down? By how much? (Do not round intermediate calculations.) Complete this question by entering your answers in the tabs below. Hemlock Nutritional Supplements (HNS) provides you with the following accounting records on manufacturing cost for the most recent month: Direct materials $ 126,000 Direct labor 105,000 Variable overhead 92,400 Production was 60,000 units (cases). Fixed manufacturing overhead was $144,000. For the coming year, costs are expected to increase as follows: direct materials costs by 30 percent, excluding any effect of volume changes; direct labor by 6 percent; and fixed manufacturing overhead by 13.5 percent. Variable manufacturing overhead per unit is expected to remain the same. Required: a. Prepare a cost estimate for a volume level of 48,000 units of product in the upcoming month. b. Determine the costs per unit for the most recent month and for the upcoming month. Complete this question by entering your answers in the tabs below. Required A Required B Determine the costs per unit for the most recent month and for the upcoming month. (Do not round intermediate calculations. Round your final answers to 2 decimal places.)