A.

Shapland Inc. has fixed operating costs of $450,000 and variable costs of $55 per unit. If it sells the product for $80 per unit, what is the break-even quantity? Round your answer to the nearest whole number.

units

B.

Counts Accounting's beta is 1.5 and its tax rate is 25%. If it is financed with 19% debt, what is its unlevered beta? Do not round intermediate calculations. Round your answer to two decimal places.