1: A company manufactures and sells a product for $482 per unit. The company's fixed costs are $124,800, and its variable costs are $430 per unit. The company's break-even point in units is:

2: At Flint Company's break-even point of 20,000 units, fixed costs are $560,000, and variable costs are $1,860,000 in total. The unit sales price is:

3:

Shore Company reports the following information regarding its production cost.

Units produced	34,500 units
Direct labor	$ 26.25 per unit
Direct materials	$ 27.25 per unit
Variable overhead	$ 569,250 in total
Fixed overhead	$ 121,440 in total

Compute production cost per unit under absorption costing.

5:

Advanced Company reports the following information for the current year. All beginning inventory amounts equaled $0 this year.

Units produced this year	85,000 units
Units sold this year	51,000 units
Direct materials	$ 7.75 per unit
Direct labor	$ 8.75 per unit
Variable overhead	$ 488,750 in total
Fixed overhead	$ 658,750 in total

Given Advanced Company's data, compute cost per unit of finished goods under variable costing.