just give answers on Q 46, and 47. No need for explanation

QUESTION 46 If the sale price per unit is $100, variable expenses per unit are $55, target operating income is $65,000, and total fixed expenses are $20,000, what level of sales in units must be achieved to reach the target operating income? 445 1,889 364 1,546 QUESTION 47 Which of the following is being fulfilled when management prepares the operating budget? Directing Planning Adjusting Controlling