1. If fixed costs are $239,000, the unit selling price is $119, and the unit variable costs are $73, what are the break-even sales in units (rounded to a whole number)?

a.5,196 units

b.3,274 units

c.1,245 units

2. Use the information below for Flushing Company to answer the question that follow. Below is budgeted production and sales information for Flushing Company for the month of December.

	Product XXX	Product ZZZ
Estimated beginning inventory	32,000 units	20,000 units
Desired ending inventory	34,000 units	17,000 units
Region I, anticipated sales	320,000 units	260,000 units
Region II, anticipated sales	180,000 units	140,000 units

Budgeted production for product ZZZ during the month is

a.380,000 units

b.417,000 units

c.403,000 units

d.397,000 units

d.2,008 units