Dream Threads Company sells handsewn shirts for $40 per shirt. It incurs monthly fixed costs of $8,000. The contribution margin ratio is calculated to be 40%.

What is the breakeven point in units? (Round your answer up to the nearest whole unit.)

A. 500 units

B. 3,200 units

C. 200 units

D. 100 units

2)

Alpine Productions uses a standard cost system for recording transactions. Alpine reported the following data for the year ended December 31: Sales revenues: $650,000

Cost of goods sold (standard costing): $382,500 Selling & administrative expenses: $100,000 Variances:

Sales revenue variance	$4,100	F
Direct materials cost variance	40	U
Direct materials efficiency variance	250	F
Direct labor cost variance	80	U
Direct labor efficiency variance	20	F
Variable overhead cost variance	225	U
Variable overhead efficiency variance	95	F
Fixed overhead cost variance	410	U
Fixed overhead volume variance	100	F

What is the net operating income on a standard cost income statement?