The Environmental Filter Company is planning to sell air filter systems for $3,500 per unit. Variable costs are $2,000 per unit and total fixed costs are $1,275,000. What is the dollar value of sales necessary to break even?

Select one:

a. $3,000,000

b. $2,000,000

c. $2,500,000

d. $2,975,000

Beginning work in process was 1,500 units, 3,200 additional units were put into production, and ending work in process was 600 units. How many units were completed?

Select one:

a. 3,800

b. 2,300

c. 4,100

d. 4,700