Hayes Company operated at normal capacity during the current year, producing 54039 units of its single product. Sales totalled 27015 units at an average price of $21.50 per unit. Variable manufacturing costs were $10.69 per unit, and variable marketing costs were $8.70 per unit sold. Fixed costs were incurred uniformly throughout the year and amounted to $155315 for manufacturing and $59742 for marketing.

What is Hayes break-even point in units for the current year?

Select one:

a. 19894

b. 73609

c. 101923

d. 27015

The following data is for the Jobim Company, a manufacturer of ball-point pens:

	Income tax rate	39%
	Selling price per unit	$3.09
	Variable cost per unit	$1.96
	Total fixed costs	$121033

How many units must Jobim sell to earn an after-tax income of $32286?

Select one:

a. 135681

b. 107109

c. 180370

d. 153948