4. Ham, Inc. sells MP3 players for $60 each. Variable costs are $40 per unit, and fixed costs total $120,000. How many MP3 players must Ham sell to earn net income of $280,000? 5. 20,000 6. 7.000 7. 5,000 8. 6,000. 1. What is the biggest disadvantage of ABC? 2. It does not provide costing information needed for GAAP purposes. 3. It causes management to make frivolous decisions. 4. It often causes managers to argue about the best activity measure. 5. It is expensive