18. OEM Corp. is a manufacturer of an after-market auto part. The part sells for $35.00 each and has variable manufacturing costs of $17.00. For the year the company sold 35,000 units, had $325,000 of cash fixed costs and depreciation expense of $35,000.

How many units did the company have to sell to break-even on an accounting basis?

19. EOM Corp. is a manufacturer of an after-market auto part. The part sells for $43.00 each and has variable manufacturing costs of $30.00. For the year the company sold 35,000 units, had $273,000 of cash fixed costs and depreciation expense of $45,000.

How many units did the company have to sell to break-even on a cash basis?