You are given the following information for Firm XYZ:

Fixed operating costs = $500,000

Variable operating costs per unit = $40/unit

Sales price per unit = $50/unit

Calculate the break-even point in units for: (treat each scenario independently)

a. fixed costs decrease to $450,000

b. variable cost decreases to $37 per unit

c. sales price increases to $55/unit

d. changes for a, b, c, occur simultaneously