Potassium 105,000 kg. $1.80 Phosphorus 105,000 kg $2.10 8) City Franks sells hot dogs in many locations in the City of Vancouver for $1.35. Variable costs are $1.10 per unit with fixed production costs of $90,000 per month at a level of 400,000 units. Fixed administrative costs total $30,000. Sales and production are 400,000 units per month Required: (4) a. What are break-even unit sales under variable costing? b. What are break-even unit sales under absorption costing