1. Rice Company has a unit selling price of $520, variable costs per unit of $286, and xed costs of $163,800. Compute the break-even point in units using

(a) the mathematical equation and

(b) unit contribution margin.

2. For Flynn Company, variable costs are 70% of sales, and xed costs are $195,000. Managements net income goal is $75,000. Compute the required sales in dollars needed to achieve managements target net income of $75,000. (Use the contribution margin approach.)