58 Compton and Sons is a local manufacturer of certain product that sells for $ 13.50 per unit. Variable cost per unit is $ 7.85 and fixed cost per period is $ 1220. Capacity per period is 1100 units.

a) Calculate the total cost when the production is 100 units. Round to the nearest one.

b) Calculate the break-even point in units. Round to the nearest one.