Shanti, a leading firm in the sports industry, produces basketballs for the consumer market. For the year ended December 31 , 2021, Shanti sold 263,100 basketballs at an average selling price of $39 per unit. The following information also refates to 2021 (assume constant unit costs and no variances of any kind). (Click the icon to view the 2021 data.) Required Requirement 1. Calculate the breakeven point (in basketballs sold) in 2021 under: (a) Variable costing and (b) Absorption costing. a. Calculate the breakeven point in units under variable costing. (Round the breakeven point up to the nearest whole number as needed.) b. Calculate the breakeven point in units under absorption costing. First, select the formula and enter the amounts. Then, solve for Q in the next step. (Assume " Q " is the breakeven point in units. Abbreviations used: BEP= breakeven point, CM= contribution margin, and Mfg = manufacturing.) Q (the breakeven point) under absorption costing is units. Requirement 2. Suppose direct materials costs were $13 per basketball instead. Assuming all other data are the same, calculate the minimum number of basketballs Shanti must have sold in 2021 to attain a target operating income of $90,000 under: (a) Variable costing and (b) Absorption costing. (Round your answers up to the nearest whole unit) a. Variable costing The minimum number of basketballs Shanti must have sold to attain its target operation income under variablo costing is basketballs. Shanti, a leading firm in the sports industry, produces basketballs for the consumer market. For the year ended December 31 , 2021, Shanti sold 263,100 basketballs at an average selling price of $39 per unit. The following information also relates to 2021 2021 data point costing ssume " Q " is the breakeven point in units. anufacturing.) Q (the breakeven point) under absorption costing is units. Requirement 2. Suppose direct materials costs were $13 per basketball instead. Assuming all other data are the same, calculate the minimum number of basketballs Shanti must have sold in 2021 to attain a target operating income of $90,000 under: (a) Variabl costing and (b) Absorption costing. (Round your answers up to the nearest whole unit) a. Variable costing The minimum number of basketballs Shanti must have sold to attain its target operation income under variable costing is basketbalis. b. Absorption costing The minimum number of basketballs Shanti must have sold to attain its target operating income under absorption costing is basketballs
