3 A company manufactures a single product that has a selling price of $20 per unit. Fixed expenses total $70,000 per year, and the company must sell 20,000 units to break even. If the company has a target profit of $14,000, what must be its sales in units? a. 10,000 units b. 12.000 units c 20.000 units d. 28.000 units e. None of the above #4. A large retailer of boots assembled the information shown below for the quarter ended June 30 Total sales revenue $200,000 Selling price per pair of boots $800 Variable selling expense per pair of boots $300 Variable administrative expense per pair of boots $20 Total fixed selling expense $30,000 Total fixed administrative expense $20,000 Beginning merchandise inventory S30,000 Ending merchandise inventory $40,000 Merchandise purchases $100,000 What would have been an effect on net operating income if the firm had sold 60 pairs of boots more than it did? a. $26,500 increase b. $28,800 increase c.$7,200 increase d. $4,800 increase e. None of the above 2