just these two thank you

12. The following data is taken from the production budget for the year: Beginning finished goods units 21,000; Units to be produced in the first quarter 78,000; First quarter sales units 72,000; Second quarter production units 85,000. Calculate the sales units in the second quarter if management desires a second quarter ending finished goods inventory of 23,000 units. 16. The following monthly (May) budget data is for Abbot Company. Abbot produces only one product with the following sales and production data: Selling price per unit, $288; Variable costs average around 60% of sales revenue; Budget Net Income for May is $50,000.; Forecast sales and production units for the month of May are 2,800 units. Calculate Abbot's break-even sales units for the month of May (round to nearest unit)