7/ At Midland Company's break-even point of 7,900 units, fixed costs are $110,600 and variable costs are $402,900 in total. The unit sales price is:

Multiple Choice

$14.

$65.

$37.

$79.

$51.

8/ Management anticipates fixed costs of $72,900 and variable costs equal to 48% of sales. What will pretax income equal if sales are $350,000?

Multiple Choice

$277,100.

$109,100.

$95,100.

$212,550.

$168,000.