Aking Inc., manufactures and sells bunny slippers. The slippers are sold in pairs, each unit sold is a pair The fabric cost per pair is $ 24.5, and each pair requires 30 minutes of direct labor to produce with the hourly direct labor cost being $ 22. The variable manufacturing overhead cost to produce each pair is $ 5.50 The total fixed manufacturing overhead cost is made up of factory rent $270,000. each year and equipment depreciation of $ 90,000, also annually, with this budgeted amount being the actual amount spent. The budgeted production is 12,000 pairs a year. Sleepwalking sells the slippers at $ 172.00 a pair, and pays a commission to its sales staff of $4.60 a pair on sales. The administration salaries are $32,000 a month and office rent is $15,000 a month. This year's sales in pairs were 13,000 and production was 13,500 pairs, with no beginning inventory this year, assume the only variance was the fixed manufacturing overhead production volumne variance, with no material, labour or variable overhead variances. What is the breakeven in unit sales per year using variable costing, and absorption costing? 1