During FY 2018, Towson Manufacturing had a beginning finished goods inventory of $17,000 & ending finished goods inventory of $22,500.Beginning work-in-process was $16,000and ending work-in-process was 11,500.Factory overhead was $22,500.The total manufacturing costs amounted to $246,000.Use this information to determine the FY 2018 Cost of Goods Sold. (Round enter as whole dollars only.)

During FY 2019, Dorchester Company plans to sell Widgets for $13 a unit. Current variable costs are $4 a unit and fixed costs are expected to total of $148,000. Use this information to determinethe number of units of Widgets for Dorchester to breakeven.(Round to the nearest whole number)

During FY 2019, Dorchester Company plans to sell Widgets for $12 a unit. Current variable costs are $4 a unit and fixed costs are expected to total of $174,000. Use this information to determinethe dollar value of sales for Dorchester to breakeven.(Round to the nearest whole dollar)