Budget data for Product USA are as follows: Sales (100 units at $100/unit) COGS: Direct Labor Direct Materials Used Variable Factory OH Fixed Factory OH Gross Profit Total COGS Marketing Expenses: Variable Fixed Admin Expenses: Variable Fixed Compute: Total Marketing & Admin Operating Income a) Breakeven point in units $1,500 $1,400 $1,000 $500 $600 $1,000 $500 $1000 $10,000 $4,400 $5,600 $3,100 $2,500