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Blondell, a leading firm in the sports industry, produces basketballs for the consumer market. For the year ended December 31,2017, Blondell sold 251,300 basketballs at an average selling price of $41 per unit. The following information also relates to 2017 (assume constant unit costs and no variances of any kind):

Inventory, January 1, 2017: 35,900 basketballs Inventory, December 31, 2017: 24,600 basketballs Fixed manufacturing costs: $1,200,000 Fixed administrative costs: $3,234,000 Direct materials costs: $12 per basketball Direct labor costs: $9 per basketball 1. Calculate the breakeven point (in basketballs sold) in 2017 under: a. Variable casting b. Absorption costing 2. Suppose direct materials costs were $16 per basketball instead. Assuming all other data are the same, calculate the minimum number of basketballs Blondell must have sold in 2017 to attain a target operating income of $80,000 under: a. Variable casting b. Absorption costing