XYZ Company's single product has a selling price of $25 per unit. Last year the company reported profit of $125,000 and variable expenses totaling $600,000. The product has a 40% contribution margin ratio. Because of competition, XYZ Company will be forced in the current year to reduce its selling price by $2 per unit. How many units must be sold in the current year to earn the same profit as was earned last year? Select one: O a. 27,500 b. 40,000 OC. 60,000 O d. 50,000 e. 72,500 XYZ Company produces two models of wood chairs, A and B. The selling price per unit and the variable manufacturing cost per unit for model A are $120 and $70 respectively. The selling price per unit and the variable manufacturing cost per unit for model B are $160 and $76 respectively. The variable selling expense per unit for models A and B are $20 per unit and $24 per unit respectively. Assume that total fixed expenses are $79,200 per month and the expected monthly sales for models A and B are 3,600 units and 900 units respectively. If the sales mix and sales units are as expected, the break-even in sales ($) is: (round figures to the nearest number) Select one: a. None of the given answers b. 281,600 O C. 178,479 d. 131,316 e. 194,954