Dolphin Company manufactures two-person sailboats with a variable cost of $1,000. The sailboats sell for $1,750 each. Budgeted fixed manufacturing overhead for the most recent year was $11,000,000. Planned and actual production for the year were the same. Required: State whether income is higher under variable or absorption costing and the amount of the difference in reported opearting income under the two methods. Treat each condition as an independent case. 1. Production 22,000 units Sales 25,000 units 2. Production 10,600 units Sales 10,600 units 3. Production 11,000 units Sales 9,800 units Income Higher Under (Method) Amount of Difference $ 3,000 1. 2. 3. $ 1,200 Required: 2. Calculate Dolphin Company's break-even point in units. (Round your answer to the nearest whole number.) Break-even point units