$1.50 Paney Company makes calendars. Information on cost per unit is as follows: Direct materials Direct labor 1.20 Variable overhead 0.90 Variable marketing expense 0.40 Fixed marketing expense totaled $13,000 and fixed administrative expense totaled $35,000. The price per calendar is $10. What is the break-even point in sales dollars? Select one: O a. $120,000 ob. $58,330 oc. $80,000 od. $28,000 Oe. $21,670 Which capital budgeting technique is used on an exclusionary basis to prevent investing time and resources investigating using more complex techniques? Select one: a. Net Present Value O b. Residual Income O c. Accounting Rate of Return O d. Payback period