If fixed costs are $1,225,000, the unit selling price is $236, and the unit variable costs are $102, the amount of sales (units) required to realize an operating income of $188,000 is

a.10,545 units

b.1,843 units

c.12,010 units

d.5,191 units

17. MC.20.114.ALGO

If fixed costs are $282,000, the unit selling price is $28, and the unit variable costs are $21, the break-even sales (units) if fixed costs are reduced by $30,300 is

a.28,766 units

b.35,957 units

c.53,936 units

d.43,149 units