a)During FY 2018, Towson Manufacturing had a beginning finished goods inventory of $18,000 & ending finished goods inventory of $24,500. Beginning work-in-process was $18,000 and ending work-in-process was 16,500. Factory overhead was $22,500. The total manufacturing costs amounted to $292,000. Use this information to determine the FY 2018 Cost of Goods Sold. (Round enter as whole dollars only.)

b)During FY 2019, Dorchester Company plans to sell Widgets for $11 a unit. Current variable costs are $5 a unit and fixed costs are expected to total of $129,000. Use this information to determine the number of units of Widgets for Dorchester to breakeven. (Round to the nearest whole number)