COVID 19 Corporation sells a single product for $10 per unit. Last year, the company's sales revenue was $220,000 and its net operating income was $30,000. If fixed expenses totaled $80,000 for the year, the break- even point in unit sales was: Select one: a. 29,200 units b. 16,600 units C 25,000 units O d. 16,000 units COVID 19 Corporation has provided the following production and average cost data for two levels of monthly production volume. The company produces a single product. Production volume 12,400 units 13,400 units Direct materials $76.90 per unit $76.90 per unit Direct labor $52.20 per unit $52.20 per unit Manufacturing overhead $75.60 per unit $70.60 per unit The best estimate of the total cost to manufacture 13,200 units is closest to: (Round your intermediate calculations to 2 decimal places.) Select one: a $2,677,040 O b. $2,665,865 o c$2,648,440 O d. $2,659,160