The following information pertains to the Flying Fig Corporation: Total Units for information given Fixed Cost per Unit Selling Price per Unit Variable Costs per Unit Target Operating Income 5,000 $200 $325 $100 $150,000 What is the breakeven in units? (Round your final calculation to the nearest unit.) A. 5,111 units B. 10,000 units C. 667 units D. 4,444 units Board Games, Inc. makes board games. The following data pertains to the last six months: Month 1 Month 2 Month 3 Month 4 Month 5 Month 6 Direct Labor Hours 45,000 59,000 57,000 52,000 34,000 27,000 Manufacturing Overhead $295,000 $314,000 $323,000 $247,250 $178,200 $166,500 Based on this data, what is the linear cost equation? (Round intermediary calculations to the nearest cent.) A. y = $0.22X + $147,500 B. y = $4.76X + $29,970 C. y = $4.61X + $42,010 D. Cannot be determined from information given. Richland Enterprises has budgeted the following amounts for its next fiscal year: Total fixed expenses Selling price per unit Variable expenses per unit $49,000 $75 $35 If Richland Enterprises can reduce fixed expenses by $5,280, how will breakeven sales in units be affected? A. Increase by 132 units B. Decrease by 132 units C. Increase by 48 units D. Decrease by 48 units