arter Co. sells two products: Arks and Bins. Last year, Carter sold 14,000 units of Arks and 56,000 units of Bins. Related data are as follows:

Product	Unit Selling Price	Unit Variable Cost	Unit Contribution Margin
Arks	$120	$80	$40
Bins	80	60	20

Assuming that last year's fixed costs totaled $960,000, Carter Co.'s break-even point in units was

a.28,000 units

b.12,000 units

c.35,000 units

d.40,000 units

A firm operated at 80% of capacity for the past year, during which fixed costs were $210,000, variable costs were 63% of sales, and sales were $981,000. Operating profit was

a.$362,970

b.$152,970

c.$122,376

d.$618,030