60. Jasper Corp. has a selling price of $35, and variable costs of $21 per unit. When 16,300 units are sold, profits equaled $156,800. How many units must be sold to break-even?

a- 18,633

b- 16,300

c- 5,100

d- 27,500

59. Last month Angus Company had a $61,600 loss on sales of $274,000. Fixed costs are $121,880 a month. What sales revenue is needed for Angus to break even?

a- $212,400

b- $159,067

c- $335,600

d- $554,000