Finch Company began its operations on March 31 of the current year. Finch has the following projected costs: April May June Manufacturing costs $155,600 $197,500 $219,900 Insurance expense** 1,150 1,150 1,150 Depreciation expense 2,020 2,020 2,020 Property tax expense*** 530 530 530 of the manufacturing costs, three-fourths are paid for in the month they are incurred; one-fourth is paid in the following month **Insurance expense is $1,150 a month; however, the insurance is paid four times yearly in the first month of the quarter, (le, January, April, July, and October). ***Property tax is paid once a year in November The cash payments expected for Finch Company in the month of April are a. $116,700 Ob. $120,150 Oc. $155.600 Od. $137.875 Stephanie Corporation sells a single product. Budgeted sales for the year are anticipated to be 682,000 units, estimated beginning inventory is 104,000 units, and desired ending inventory is 80,000 units. The quantities of direct materials expected to be used for each unit of finished product are given below. Material A 0.50 lb. per unit @ $0.51 per pound Material B 1.00 lb, per unit @ $2.27 per pound Material C 1.20 lb. per unit @ $1.24 per pound The dollar amount of material A used in production during the year is Oa. $979,104 Ob. $167.790 Oc. $173,910 Od. $1,493,660 Steven Company has fixed costs of $260,780. The unit selling price, variable cost per unit, and contribution margin per unit for the company's two products are provided below. 299 Product Selling Price per Unit Variable Cost per Unit Contribution Margin per Unit $1,296 $486 $810 559 260 The sales mix for Products X and Y is 60% and 40%, respectively. Determine the break-even point in units of X and Y. Round answers to the nearest whole number. units of units of Y