1. Tilly Company had the following cost and volume data for the first four months of the year.

January: Cost of $52,500; volume of 9,000 units

February: Cost of $40,000; volume of 6,500units

March: Cost of $70,000; volume of 14,000 units

April: Cost of $60,000; volume of 11,000 units

Using the least-squares methodor the scattergraph method, which ONE of the following is the BEST estimate of the variable cost per unit?

2.

Monte Motors sells two different products. Following are the monthly revenues and costs:

Product A

Sales Quantity: 12,000 units

Price per Unit: $5.50

Variable Costs per Unit: $1.15

Product B

Sales Quantity: 18,000 Units

Price per Unit: $3.00

Variable Costs per Unit: $0.90

Total fixed costs are $225,000. What is the break-even point forthis company in units? Assume that the sales mix stays the same.