Steven Company has fixed costs of $339,378. The unit selling price, variable cost per unit, and contribution margin per unit for the company's two products are provided below.

Product	Selling Price per unit			Variable Cost per unit			Contribution Margin per unit
X	$1,072			$402			$670
Y	495			265			230

The sales mix for products X and Y is 60% and 40% respectively. Determine the break-even point in units of X and Y combined. Round answer to nearest whole number. ?units

Sleep Tight, Inc. manufactures bedding sets. The budgeted production is for 48,200 comforters this year. Each comforter requires 1.5 hours to cut and sew the material. The cost of cutting and sewing labor is $20.00 per hour. Determine the direct labor budget for this year. ?$

Thomlin Company forecasts that total overhead for the current year will be $12,312,000 with 162,000 total machine hours. Year to date, the actual overhead is $6,059,000, and the actual machine hours are 83,000 hours. The predetermined overhead rate based on machine hours is

Round the answer to the nearest dollar.

a.$37 per machine hour

b.$148 per machine hour

c.$76 per machine hour

d.$73 per machine hour