DS-70401 company provided the following data for the end of the year (all raw materials are used in production as direct materials): Selling expenses $212,000 Purchases of raw materials $ 269,000 Direct labor $ 19,000 Administrative expenses $159,000 Manufacturing overhead applied to work in process $371,000 Actual manufacturing overhead cost $ 354,000 Inventory balances at the beginning end end of the year were as follows: Raw materials Work in process Finished goods Beginning End of of Year Year $ 59,000 $ 30,000 $ 30,000 $32,000 $ 7 $ 45,000 For the year, the cost of goods available for sale was $730.000 and the net operating income s reported in its income statement income was $38,000. The DS-70401 company's underapplied or overapplied overhead was closed to Cost of Goods Sold. How much was the DS-70401 company's sales revenue for the year? Murale Choice $1075,000 C $1071000 S1077,000 S1063,000 The 26433-SQ company manufactures a product that sells for $25 per unit. At present, the product is manufactured in a factory that mostly uses direct labor workers. The variable expenses are $15 per unit and the direct labor cost makes up 60% of variable expenses. Last year, the 26433-SQ company sold 58,000 units of its product and provided the following results: Sales (58,000 balls) $1,450,000 Variable expenses 870,000 Contribution margin 580,000 Fixed expenses 374,000 Net operating income $ 206,000 The 26433-SQ company considers building a new and high-tech factory. The new factory would reduce variable expenses per unit by 40%, but would double the company's fixed expenses per year due to investment in fixed assets. If the new factory is built, how many units will the 26433-SQ company have to sell next year to eam the same net operating income, $206,000, as last year? (Round your answer, if necessary, to the closest number below.) Multiple Choice o 60,938 units O 59,625 units 0 66,698 units 65.375 units