Increase or Decrease

1 SBD Phone Company sells its waterproof phone case for $94 per unit. Fixed costs total $166,000, and variable costs are $40 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? (It is not necessary to compute new break-even points.) Break-Even in Units Will Book Change 1. Total fixed costs to $194,000 2. Variable costs to $38 per unit 3. Selling price per unit to $84 4. Variable costs to $71 per unit 5. Total fixed costs to $154,000 6. Selling price per unit to $124