Given the following information, determine the activity rate for setups. Activity Pool Activity Base Budgeted Amount Setups 9,100 $54,300 Inspections 24,900 $133,800 Assembly (DLH) 70,500 $379,400 If fixed costs are $1,268,000, the unit selling price is $226, and the unit variable costs are $100, what is the amount of sales required to realize an operating income of $196,000? A business operated at 100% of capacity during its first month and incurred the following costs: Production costs (19,700 units): Direct materials Direct labor $184,000 234,500 243,300 99,500 Variable factory overhead Fixed factory overhead $761,300 Operating expenses: Variable operating expenses $133,800 Fixed operating expenses 40,800 174,600 If 2,000 units remain unsold at the end of the month and sales total $1,192,000 for the month, what would be the amount of income from operations reported on the variable costing income statement? If fixed costs are $279,000, the unit selling price is $124, and the unit variable costs are $80, what is the break-even sales (units)