Hurricane Safe produces an LED rechargeable ashlight torch that it sells online through various websites. It has the following cost structure. Fixed Variable Total Cast\" Cast Cast Advertising $2.20 $ 2.70 $ 4.90 Distribution 1 .70 1.25 2.95 Direct labor 4.50 4.50 Direct material I 1.00 1 I .00 Manufacturing overhead 4.20 5.50 9.?0 Selling 1.20 0.90 2.10 Total cost $9.30 $25.85 $35.15 *F'ixu east at 100,000 units per year Required: a. If the ashlight torch sells for $50. howr many torches must Hurricane sell each year to break even? b. Hurricane Safe had no inventory of torches at the beginning of the year but had 1,000 torches at the end of the year. Hurricane Safe uses variable coating to value ending inven- tories. What is Hurricane Safe's ending inventory value of torches