1.For the coming year, River Co. estimates fixed costs @ $109,000, the unit variable cost @ $21, & the unit selling price @$85. Determine (a) the break-even point in units of sales, (b) the unit sales required to realize operating income of $150,000, (c) the probable operating income if sales total $500,000. 2.Crow Manufacturers, Inc projected sales of 75,000 bicycles for 2012. The estimated Jan1, 2012 inventory is 5,000 units, & the desired Dec 31,2012, inventory is 8,000 units. What is the budgeted production (in units) for 2012