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Newman Company sells MP3 players for $60 each. Variable costs are $36 per unit, and fixed costs total $90,000. What sales are needed by Newman to break even? a. $120,000. b. $225,000. c. $270,000. d. $360,000. A company desires to sell a sufficient quantity of products to earn a profit of $300,000. If the unit sales price is $20, unit variable cost is $12, and total fixed costs are $500,000, how many units must be sold to earn net income of $300,000 ? a. 66,666 units b. 100,000 units c. 40,000 units d. 62,500 units The following monthly data are available for Hepburn, Inc. which produces only one product: Selling price per unit, $42; Unit variable expenses, $14; Total fixed expenses, $84,000; Actual sales for the month of June, 4,000 units. How much is the margin of safety for the company for June? a. $84,000 b. $42,000 c. $126,000 d. $1,000