Birch Manufacturers has provided the following information regarding the two products that it sells: Sales price per unit Variable cost per unit Jet Boats Ski Boats $10,000 $20,000 $6,000 $16,000 Annual fixed costs are $280,000. How many units must be sold in order for Birch to break even, assuming that Birch sells five jet boats for every two ski boats sold? (Round any intermediate calculations to two decimal places, and your final answer to the nearest unit.) A. 20 jet boats and 50 ski boats OB. 7 jet boats and 10 ski boats O C. 10 jet boats and 7 ski boats D. 50 jet boats and 20 ski boats Infinity Clock Company prepared the following static budget for the year: Static Budget Units/Volume 5,000 Per Unit Sales Revenue $3.00 $15,000 Variable Costs 1.00 5,000 Contribution Margin 10,000 Fixed Costs 4,000 Operating Income/(Loss) $6,000 If a flexible budget is prepared at a volume of 8,800 units, calculate the amount of operating income. The production level is within the relevant range. O A. $4,000 OB. $6,000 C. $13,600 OD. $8,800