Mozell, a leading firm in the sports industry, produces basketballs for the consumer market. For the year ended December 31,2020 , Mozell sold 193,000 basketballs at an average selling price of $39 per unit. The following information also relates to 2020 (assume constant unit costs and no variances of any kind: (Click the icon to view the 2020 data.) Read the requirements. Requirement 1. Calculate the breakeven point (in basketballs sold) in 2020 under: (a) Variable costing and (b) Absorption costing. a. Calculate the breakeven point in units under variable costing. Requirements Data table 1. Calculate the breakeven point (in basketballs sold) in 2020 under: a. Variable costing b. Absorption costing 2. Suppose direct materials costs were $18 per basketball instead. Assuming all other data are the same, calculate the minimum number of basketballs Mozell must have sold in 2020 to attain a target operating income of $140,000 under: a. Variable costing b. Absorption costing