1.A business sells one product and they report the following:

Direct Material cost$4 per unit

Direct Labor cost$8 per unit

Variable Overhead cost $5 per unit

Fixed Overhead cost $90,000 per year

Variable selling/administrative expenses$1 per unit

Fixed selling/administrative expenses $10,000 per year

Sale Price $23 per unit

Calculate the product cost per unit using absorption costing ______________

Calculate the product cost per unit using variable costing

Calculate the number of units the business needs to sell to break-even

Calculate the number of units they need to sell to earn a before tax profit of $20,000