Horton Foods bakes and sells 1,000 dozen bangles each week to food service operations. Among the costs are baker's salaries, $24,000; production management salaries, $16,000; production equipment operating costs, $32,000; and flour and ingredient costs $15,000. Using this information, Compute: (a) prime costs and (b) conversion costs. (a) Prime Costs: (b) Conversion Costs: A company manufactures a product and sells it for $160 per unit. The total fixed costs of manufacturing and selling the product are expected to be $180,000, and the variable costs are expected to be $100 per unit. Showing your computations, what is the company's break-even point in: (a) Units? (b) Dollar Sales? (c) How many units must be sold if the firm desires to earn a pretax income of $120,000? (Show your computations)