Planet Company sells a product for $16 per unit, variable cost is $12 per unit, and the total fixed cost is $6,000. What is the break-even point in units?

a.640 units

b.1,210 units

c.1,700 units

d.1,500 units

e.1,360 units

Thompson Company makes and sells power tools. The budgeted sales are $450,000, the budgeted variable costs are $150,000, and the budgeted total fixed cost is $230,000. What is the budgeted operating income?

a.$70,000

b.$73,000

c.$227,500

d.$567,000

e.$84,500