A company currently has fixed cost of $770,500, which will increase by $103,500 if the company expands its production facilities. Currently, it sells its product for $47. The product has a variable cost per unit of $24. How many more units must the company sell to break even, at the current sales price per unit, than it did to break even prior to the increase in fixed cost

Swain company manufactures one product, it does not maintain any beginning or ending inventories, and its uses a standard cost system. the company's beginning balance in retained earnings is $65,000. it sells one product for $170 per unit and it generated total sales during the period of $603,500 while incurring selling and administrative expenses of $54,500. swain company does not have any variable manufacturing overhead costs and its standard cost card for its only product is as follows: