Macomb Inc. used Excel to run a least-squares regression analysis on the production cost data resulting in the following output:

Regression Statistics
Multiple R	0.9840
R Square	0.9602
Observations	30

	Coefficients	Standard Error	T Stat	P-Value
Intercept	174,650	61,250	2.85	0.021
Production units (X)	11.53	0.9249	12.47	0.000

What total cost would Macomb predict for a month in which production is 2,000 units?

• $22,707

• $63,100

• $174,570

• $197,710

Oakland Corp. has a selling price of $33 per unit, variable costs of $29 per unit, and total fixed costs of $20,000 per year. What sales revenue is needed to break-even?

• $50,000

• $145,000

• $5,000

• $165,000

Ingham Corp. has a selling price of $36 per unit, and variable costs of $30 per unit. When 15,000 units are sold, profits equaled $33,000. How many units must be sold to break-even?

• 9,500

• 2,500

• 15,000

• 5,500