42. Flying Cloud Co. has the following operating data for its manufacturing operations:

Unit selling price	$247
Unit variable cost	$111
Total fixed costs	$817,000

The company has decided to increase the wages of hourly workers which will increase the unit variable cost by 10%. Increases in the salaries of factory supervisors and property taxes for the factory will increase fixed costs by 4%. If sales prices are held constant, the next break-even point for Flying Cloud Co. will be

a.increased by 636 units

b.increased by 796 units

c.decreased by 796 units

d.increased by 955 units

43.

Anheuser-Busch InBev Companies, Inc., reported the following operating information for a recent year:

Sales	$4,608,000
Cost of goods sold	$1,152,000
Selling, general and administration	576,000
	$1,728,000
Income from operations	$ 2,880,000*
*Before special items

In addition, assume that Anheuser-Busch InBev sold 32,000 barrels of beer during the year. Assume that variable costs were 75% of the cost of goods sold and 50% of selling, general, and administration expenses. Assume that the remaining costs are fixed. For the following year, assume that Anheuser-Busch InBev expects pricing, variable costs per barrel, and fixed costs to remain constant, except that new distribution and general office facilities are expected to increase fixed costs by $17,300.

a. Compute the break-even number of barrels for the current year. Round to the nearest whole barrel.

b. Compute the anticipated break-even number of barrels for the following year. Round to the nearest whole barrel.