14. Last year Jeanne started selling gigantic brownies for $5.00 each. She uses the finest ingredients and finds that her variable cost per unit is $3.75. She does much of the preparation and baking in her own kitchen but she rents a small kiosk at a fixed monthly cost of $2,000. If Jeanne wants to earn a monthly operating income of $3,000, how many brownies must she sell per month?

15. BGH sells phone sanitizers for $50.00 each. The variable cost per unit is $24.00 and the total fixed costs are $260,000. How many units need to be sold to earn operating income of $130,000?

16. SN produces industrial freezers. The freezers sell for $16,000 each, and variable costs total $4,000 per unit. If the company incurs $1,440,000 in fixed costs during the year. The companys tax rate is 25%. How many freezers must MMW sell to generate net income of $720,000?