Rosewood company sells wooden carvings for $310 each. The direct materials cost per unit is $180 and the direct labor is 2 hours at a rate of $22 per hour. Manufacturing overhead is applied on the basis of labor hours at a rate of $38 per hour. Rosewood makes and sells 1,900 units per period. How many units must Rosewood sell to breakeven?

  Sky High sells helicopters. During the current year, 120 helicopters were sold resulting in $850,000 of sales revenue, $260,000 of variable costs, and $360,000 of fixed costs. The number of helicopters that must be sold to achieve $320,000 of operating income is (Round intermediary calculations to two decimal places, and your final answer up to the nearest whole number.)

Assume the following cost information for Fernandez Company: Selling price Variable costs $140 per unit $50 per unit $100,000 35% Total fixed costs Tax rate What is the number of units that must be sold to earn an after-tax net income of $40,000? (Do not round interim calculations and round the final answer to the nearest unit.)