"XYZ Phone Company sells its waterproof phone case for $90 per unit. Fixed costs total $162,000, and variable costs are $36 per unit. How will the break-even point in units change in response to each of the following independent changes in selling price per unit, variable cost per unit, or total fixed costs? " INCREASE DECREASE WHY? JUSTIFY YOUR ANSWER

1 Total fixed costs to $190,000

2 Variable costs to $34 per unit

3 Selling price per unit to $80

4 Variable costs to $67 per unit

5 Total fixed costs to $150,000

6 Selling price per unit to $120