1. Black Widow industries manufactures toys for children under 8 years old. The selling price for their toy is $13 and the variable cost is $8 per unit. What is the break-even point in units sold and dollars when the total fixed costs for the company are $80,000?

   		20,000 Units / $260,000
   		18,000 Units / $234,000
   		25,000 Units / $325,000
   		16,000 Units / $208,000