3 Below is the facial information for Columbus Company for the last year. Sales $ 150,000 ROI 14% Capital (Asset) Turnover The company's net operating income for the year must have been A. $7,000 B. $63,000 C. $21.000 Sals D. $50,000 E. None of the above V 1903 6 Albany Inc. is facing a problem with their 4th quarter absorption costing net operating income on December 25. Their net operating income target is $1,000,000 and the data so far is as follows: Sales Revenue $10,000,000 (S200/unit) Variable COGS $4,000,000 (S80/unit) Fixed manufacturing overhead $5,000,000 Fixed S&A $300,000 Variable S&A: Commission on Sales 3% Albany has had a policy of having zero inventories at the end of each quarter. No further sales are possible during the year and all the units produced so far have been sold. The CEO is planning to produce items for inventory in the last week of December to meet the net operating income target. How many units (nearest whole number) need to be produced for inventory to meet the net operating incom. target if the sales commission is left unchanged at 3%? 3,333 units 4,545 units 6,818 units 50,000 units E None of the above