1. Sufra Corporation is planning to sell 100,000 units for $2.20 per unit and will break even at this level of sales. Fixed expenses will be $80,000. What are the company's variable expenses per unit? A. 1.76 B. 0.60 C. 0.80 D. 1.40

2.Sabv Corporation's break-even-point in sales is $970,000, and its variable expenses are 80% of sales. If the company lost $47,000 last years, sales must have amounted to:

A. $923,000

B.$729,000

C. $876,000

D. $735,000