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Queensland Company makes radios that sell for $30 each. For the coming year, management expects fixed costs to total $140,000 and variable costs to be $22.50 per unit. Calculate the break-even point in dollars. NYX Inc. sells its product for $27 per unit and variable costs are $12 per unit. Its fixed costs are $139,200. Calculate the required sales in units to achieve its target operating income of 9% of total costs. (Round answer to 0 decimal places, e.g. 125.)