1) What is the breakeven point in units, assuming a product's selling price is $100, fixed costs are $16,000, unit variable costs are $20, and operating income is 55,200? A) 200 units B) 300 units C) 400 units D) 265 units 2) How many units would have to be sold to yield a target operating income of $23,000, assuming variable costs are $25 per unit, total fixed costs are $2,000, and the unit selling price is $30? A) 4,800 units B) 4,400 units C) 5,000 units D) 5,200 units THE FOLLOWING INFORMATION APPLIES TO QUESTIONS 3 AND 4. Assume the following cost information for The Cheaney Company: 5 3) Assume the following cost information for Fernandez Company: Selling price Variable costs Total fixed costs Tax rate $180 per unit $60 per unit $90,000 40% What minimum volume of sales dollars is required to earn an after-tax net income of $40.000? (Do not round interim calculations and round the final answer to the nearest dollar.) A) S135,000 B) $100,000 C) S235,000 D) $225,000 4) Assume the following cost information for Fernandez Company: Selling price Variable costs Total fixed costs Tax rate S200 per unit S60 per unit $80,000 30% t must be sold to earn an after-tax net income of $50,000? What is the number of units that must be sold to earn an after-tax net income