• ABC Corp. The company has fixed costs of $300,000. Total costs, both fixed and variable, are $378,000 when 40,000 units are produced. How much is the variable cost per unit? (Please round to the nearest cent.)

• The following information pertains to the ABC Corporation:

Total Units for information given	7000
Fixed Cost per Unit	$200
Selling Price per Unit	$325
Variable Costs per Unit	$225
Target Operating Income	$100,000

• How many units need to be sold in order to reach the target profit? (Round your final calculation to the nearest unit.)