Howe were these numbers calculated? Please show all work.

Tha tollewing infarmatia 'ockthe icon to view the 201 7 data) i Data Table 1 Inventory, January1 Inventory, December 31, 2017: Fixed manufacturing Fixed administrative costs: 821,700 Direct materials costs: Direct labor costs 25,600 basketballs 26,600 basketballs costs: 1,400,000 7 per basketball 6 per basketball Print Done (a) Variable costing and (b) Absorption a. Calculate the breakeven point in units under variable costing Breakeven point under variable costing 170,900 Total fixed costs / Contribution margin per unit 2,221,700 13 b. Calculate the breakeven point in units under absorption costing. First, select the formula and enter the amounts. Then solve for Q in the next step. (Assume "Q is the breakeven point in units. Abbreviations used: BEP breakeven point, CM contribution margin, and Mfg manufacturing) BEP under absorption Total fixed costsFixed mfg rate xBreakeven unitsUnits produced I CM per unit costing $ 2,221,7007 x ( 200,000 )]/S 13 Q (the breakeven point) under absorption costing is136,950 units. beskelbsll Assuming sl ling Absoplion . Round your a. Variable costing The minimum number of basketballs Pura must have sold to attain its target operation income under variable costing is 229,170 basketballs b. Absorption costing The minimum number of basketballs Pura must have sold to attain its target operating income under absorption costing is 297,234 basketballs