I believe the answer would be $110,000; $50,000
 
        
             
        
        
        
Answer:
D) Bike 4
Explanation:
Marginal cost is the additional expense associated with the production of an extra unit. Calculating marginal costs will involve isolating the expense of the last unit from the previous productions. 
The graph has already isolated the cost of the extra unit from the previous output. 
From the graph, Bike 4 has a marginal cost of 4. 
 
        
                    
             
        
        
        
Answer:
 d.14,249 units
Explanation:
Break-even sales (units) = Fixed Costs ÷ Contribution per unit
Where,
Contribution per unit = Unit Selling Price - Unit Variable Cost
                                    = $106
therefore,
Break-even sales (units) = ($1,464,000 + $46,400) ÷ $106
                                         = 14,249
thus,
the break-even sales (units) if fixed costs are increased by $46,400 is 14,249 units.