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A & b are independent questions. a) Mason Company's selling price was $20.00 per unit. Fixed expenses totaled $54,000, variable expenses were $14.00 per unit, and the company reported a profit of $9,000 for the year. Compute the breakeven point in units. Show computation. Prepare CM income statements at BE and at $9,000 income. b) Black Company's sales are $600,000, its fixed expenses are $150,000, and its variable expenses are 60% of sales. Black sold 10,000 units. Based on this information, prepare a CM income statement, Show computations. Please note: For each income statement above, you must show number of units X $ per unit where appropriate.