If fixed costs are $1,449,000, the unit selling price is $228, and the unit variable costs are $104, what is the amount of sales required to realize an operating income of $192,000? Oa. 1,846 units Ob. 6,355 units C. 13,933 units Od. 13,234 units A business operated at 100% of capacity during its first month and incurred the following costs Production costs (17,700 units): Direct materials Direct labor Variable factory overhead Fixed factory overhead $180,100 226,000 263,600 92,600 $762,300 Operating expenses: Variable operating expenses Fixed operating expenses $123,400 41,100 164,500 If 1,800 units remain unsold at the end of the month, what is the amount of inventory that would be reported on the absorption costing balance sheet? a. $77,526 b. $94,251 C. $80,654 d. $68,105 If the expected sales volume for the current period is 6,400 units, the desired ending inventory is 269 units, and the beginning inventory is 319 units, the number of units set forth in the production budget, representing total production for the current period, is a. 6,081 b. 6,669 C. 6,350 d. 6,400