City Franks sells hot dogs in many locations in the City of Vancouver for $1.35. Variable costs are $1.10 per unit with fixed production costs of $90,000 per month at a level of 400,000 units. Fixed administrative costs total $30,000. Sales and production are 400,000 units per month

Required: (4)

a. What are break-even unit sales under variable costing?

b. What are break-even unit sales under absorption costing?