If fixed costs are $267,000, the unit selling price is $124, and the unit variable costs are $73, the break-even sales (units) is
a.3,658 units
b.1,355 units
c.5,235 units
d.2,153 units
If fixed costs are $1,438,000, the unit selling price is $225, and the unit variable costs are $101, the amount of sales (units) required to realize an operating income of $224,000 is
a.2,218 units
b.14,238 units
c.6,391 units
d.13,403 units