I. AREX Corp. is about to produce and sell a kind of pullover $.$ Financial information for a period are given below:

Direct Material Cost $,12\frac{\text{\$}}{U}.$

Direct Labor Cost $,9\frac{\text{\$}}{U}.$

Variable Factory Overheads $3$ $$/$U$.$

Fixed Factory Overheads $281\mathrm{.}600$$

Marketing and Sale Expenses $420\mathrm{.}000$$

General Administration Expenses $,240\mathrm{.}000$ $

Sale Price $,60\frac{\text{\$}}{U}.$

Units in the Beginning Inventories $2\mathrm{.}800U.$

Production Quantity $,35\mathrm{.}200$ U$.$

Sale Quantity $,29\mathrm{.}100U.$

Inventories are evaluated with the FIFO method. The total cost of $2\mathrm{.}800$ units at the beginning of the period is $75\mathrm{.}600$$ of which $56\mathrm{.}000$$ are variable and $19\mathrm{.}600$$ are made up by fixed manufacturing costs.

a$)$ Prepare the Full Costing Income Statement,

b$)$ Prepare the Direct Costing Income Statement,

c$)$ Compute and veriy the BEPq according to the Income Statement,

d$)$ In order to get a profit of $130\mathrm{.}000$$ compute the the quantity of pullovers to sell, verify.