Answer:
10,463 units
Explanation:
Unit selling price $202
Unit variable cost $108 + 10% (due to wage increase) = $118.80
Total fixed costs $837,000 + 4% (due to wage increase) = $870,480
current break even point = fixed costs / contribution margin = $837,000 / $94 = 8,904.26 ≈ 8,905 units
new break even point = fixed costs / contribution margin = $870,480 / $83.20 = 10,462.5 ≈ 10,463 units