28. A company manufactures and sells a product for $91 per unit. The company's fixed costs are $859,716 and its variable costs are $25 per unit. What is the company's break- even point in dollars? (Round all calculations to 2 decimal places.) A. $627,592.68 B. $1,177,693.15 C. $622,982.60 D. $1,091,839.30 E. $66.00 29. A company has fixed costs of $90,000. Its contribution margin ratio is 30% and the product sells for $75 per unit. What is the company's break-even point in dollar sales? A. $ 60,000 B. $128,571 C. $180,000 D. $210,000 E. $300,000 30. Lee Company manufactures and sells widgets for $2 per unit. Its variable cost per unit is $1.70. Lee's total fixed costs are $10,500. How many widgets must Lee Company sell to break even? A. 5,250 B. 6,176 C. 35,000 D. 52,500 E. 61,760 31. At Flint Company's break-even point of 9,000 units, fixed costs are $180,000, and variable costs are $540,000 in total. The unit sales price is: A. $20 B. $40 C. $60 D. $80 E. $100 32. Jet Company's break-even point is 5,000 units. The company's fixed costs are 240,000, and its total variable costs are $85,000. The unit sales price is: A. $20 B. $40 C. $60 D. S65 E. $100