If fixed costs are $350,000, the unit selling price of a product is $75, and the unit variable costs are $25, what is the break-even point in units?

a. 3,500 c. 7,000

b. 4,667 d. 14,000

If fixed costs are $600,000, the unit selling price of a product is $100, and the unit variable costs are $60, what is the amount of sales (in units) required to realize a target income of $100,000? (Ignore income taxes.)

a. 10,000 c. 15,000

b. 11,667 d. 17,500