1: Import Baskets Company expects to manufacture and sell 40,000 baskets in 2022 for $5 each. There are 4,000 baskets in beginning finished goods inventory with target ending inventory of 5,000 baskets. The company keeps no work-in-process inventory. What amount of sales revenue will be reported on the 2022 budgeted income statement?

2: At the breakeven point of 2,000 units, variable costs total $4,000 and fixed costs total $6,000.

Calculate the 2,001st unit sold will contribute to profits by ?