Variable expenses for Alpha Corporation are 40% of sales. What are sales at the break-even point, assuming that fixed expenses total $150,000 per year: A) $250,000 B) $375,000 C) $600,000 D) $150,000 Select one: OD B Moyas Corporation sells a single product for $20 per unit. Last year, the company's sales revenue was $300,000 and its net operating income was $24,000. If fixed expenses totaled $96,000 for the year, the break-even point in unit sales was: A) 12,000 units B) 9,900 units C) 15,000 units D) 14,100 units Data concerning Dorazio Corporation's single product appear below: Per Unit Percent of Sales $ 160 100 % Selling price Variable expenses Contribution margin 48 30 % $ 112 70 % Fixed expenses are $87,000 per month. The company is currently selling 1,000 units per month. Management is considering using a new component that would increase the unit variable cost by $28. Since the new component would increase the features of the company's product, the marketing manager predicts that monthly sales would increase by 400 units. What should be the overall effect on the company's monthly net operating income of this change? A) increase of $5,600 B) increase of $33,600 C) decrease of $5,600 D) decrease of $33,600