c.increased by 640 units.
existing break even point:
=> fixed costs/ (contribution per unit)
=>$840,000 / ($150)
=>5600 unts.
new break even point:
new variable cost = $100 +10%
=>$110.
fixed cost =$840,000+4%
=>$873,600.
new break even point = $873,600 / (250-110)
=>6,240 units.
so break even points increase by 6240-5600 =>640 units.
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