1. Kiwi Airlines has fixed operating costs of $3 million, and its variable costs amount to 20 percent of sales revenue. The firm has $2 million in bonds outstanding with a coupon interest rate of 8 percent. Revenues for the firm are $10 million and the firm is in the 21 percent corporate income tax bracket.

2. Tom's Trashbins Inc. has fixed costs of $226,743. The firm's sales are expected to be $426,651 this year if the firm sells 9,456 units. Variable costs amount to 42 percent of sales. What is the breakeven point in units for Tom's Trashbins?

PLEASE ANSWER BOTH QUESTIONS.