If fixed costs are $450,000, the unit selling price is $75, and the unit variable costs are $50, the old and new break-even sales (units), respectively, if the unit selling price increases by $10 are

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The old break-even point is calculated as fixed costs divided by the contribution margin per unit ($75 - $50), which is $450,000 / $25 = 18,000 units. With the new selling price of $85, the contribution margin becomes $85 - $50 = $35, leading to a new break-even point of $450,000 / $35 = 12,857 units.

If Fixed Costs Are $450,000, the Unit Selling Price Is