A company has total fixed costs of $$375,000.$ Its product sells for $$50$ per unit and variable costs amount to $$24$ per unit. What is the break$-$even point in dollar sales?

Home Base, Incorporated reports the following production cost information:

Beginning inventory

Units produced

Units sold

Direct labor

Direct materials

Variable overhead

Fixed overhead

Operating costs

$11,000$ units

$98,000$ units

$91,000$ units

$$18$ per unit

$$33$ per unit

$$24$ per unit

$$1,800,000in$ total

$$2,000,000in$ total

Assume that productions costs have remained the same since the previous period and all units are sold for $$137\mathrm{.}00$ per unit.

a$.$ Compute product cost per unit under variable costing.

b$.$ Compute product cost per unit under absorption costing.

c$.$ Determine cost of goods sold using variable costing.

d$.$ Determine cost of goods sold using absorption costing.