4. JCI Corporation manufactures and sells cameras. The company expects fixed costs to be $1,200,000 for 2021. Unit selling price is $140 and variable cost per unit is $100. Calculate the sales (in units) required to realize a target operating income of $400,000? a. 25,000 units b. 30,000 units C. 35,000 units d. 40,000 units 5. Which statement is true when defining Activity Based Costing method: a. Provides an alternative approach for allocating all product costs (direct material, direct labor, and factory overhead) to a job b. Provides an alternative approach for allocating factory overhead that uses multiple factory overhead rates based on different activities c. Provides an alternative approach for allocating just fixed factory overhead to a department d. Provides an alternative approach for allocating just variable factory overhead to a department