During FY 2019, Dorchester Company plans to sell Widgets for $13 a unit. Current variable costs are $5 a unit and fixed costs are expected to total of $122,000. Use this information to determine the 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 $10 a unit. Current variable costs are $4 a unit and fixed costs are expected to total of $176,000. Use this information to determine the dollar value of sales for Dorchester to breakeven. (Round to the nearest whole dollar)

Baltimore Company uses a job order cost system and applies overhead based on estimated rates. The overhead application rate is based on total estimated overhead costs of $305,000 and direct labor hours of 8,200. During the month of February 2019, actual direct labor hours of 9,900 were incurred. Use this information to determine the amount of factory overhead that was applied in February. (round answer to the nearest whole dollar):