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Sky High sells helicopters. During the current year, 120 helicopters were sold resulting in $840,000 of sales revenue, $28,000 of variable costs, and $380,000 of fixed costs. The number of helicopters that must be sold to achieve $330,000 of operating income is (Round intermediary calculations to two decimal places, and your final answer up to the nearest whole number.) A. 105 units B. 102 units C. 120 units D. 57 units The Marietta Company has fixed costs of $65,000 and variable costs are 75% of the selling price. To realize (Round the answer to operating income of $13,000 from sales of 80,000 units, the selling price per unit the nearest cent.) A. must be $3.25 B. must be $1.30 C. must be $3.90 D. must be $0.98 Dr. Charles Hunter, MD, performs a certain outpatient procedure for $1,300. His fixed costs are $20,000 per month and his variable costs are $600 per procedure. Dr. Hunter currently plans to perform 400 procedures this month. What is the breakeven point for the month assuming that Dr. Hunter plans to perform the procedure 400 times? (Round the final calculation up to the next whole number.) A. 27 times B. 29 times C. 16 times D. 12 times