PR 7-40 (Static) Basic CVP Relationships (LO 7-1, 7-2, 7-4) [The following information applies to the questions displayed below.] Serendipity Sound, Incorporated, manufactures and sells compact discs. Price and cost data are as follows: In the following requirements, ignore income taxes. R 7-40 (Static) Part 5: Management estimates that direct-labor costs will increase by 8 percent... - Management estimates that direct-labor costs will increase by 8 percent next year. How many units will the company have to sell ext year to reach its break-even point? lote: Do not round intermediate calculations