Computing the break-even point}

The sales price per unit is \(\$ 13\) for the Idaho Company's only product. The variable cost per unit is \(\$ 5\). In year 2008 , the company sold 80,000 units, which was 5,000 units above the break-even point.

Compute the following:

1. Total fixed expenses.

2. Total variable expense at the break-even volume.