ABC COMPANY (12/31/25) Units sold 15,000 Selling price $220 per unit Variable costs $120 per unit Total fixed costs $180,000 Tax rate 40% 3. For ABC COMPANY, how many units have to be sold in order to earn an aftertax net income of $2,400,000? a. 41,600 b. 41,700 c. 41,800 d. 41,900 4. For ABC COMPANY, using one of the short-cut tricks that you learned, assuming the sales increase by 11%, what would be the increase in net income? HINT: First prepare an income statement as of 12/31/25. a. $165,000 b. $170,000 c. $160,000 d. $155,000 5. For ABC COMPANY, using the other short-cut trick that you learned, assuming sales price decreased by 9%, what would be the decrease in net income? a. $(293,000) b. $(295,000) c. $(297,000) d. $(299,000) 6. Suppose ABC COMPANY makes the following changes in its cost structure: variable costs increase by 10% and fixed costs decrease by 40%. What will be the new breakeven point in units (rounded off)? A. 1,027 units B 1,127 units C. 1,227 units D. 1,327 units