For FY 2016 Bravo Company's CVP format Income Statement is as follows:

Bravo Company
Income Statement (CVP format)
For the Year Ended 12/31/16
Sales (100 units)		$10,000
Variable Costs:
Direct Labor	$1,500
Direct Materials	1,400
Factory Overhead (variable)	2,000
Selling Expenses (variable)	600
Administrative Expenses (variable)	500
Total Variable Expenses		6,000
Contribution Margin		$4,000
Fixed Costs:
Factory Overhead (fixed)	$400
Selling Expenses (fixed)	1,000
Administrative Expenses (fixed)	1,000
Total Fixed Expenses		2,400
Net Income (aka Operating Income)		$1,600

Bravo utilizes a JIT production system and there are no Raw Materials, Work-in-Process of Finished Goods inventories. Bravo Company expects that all costs will remain the same for FY 2017 with the exception of fixed factory overhead which is budgeted to increase by $1,700. Use this information to determine:

1. FY 2016 Cost of Goods Sold

2. FY 2016 breakeven point in units