The following data relate to a year's budgeted activity for Blue Spruce Limited, a company that manufactures one product: Beginning inventory 41.280 Production 144,480 Available for sale 185,760 Sales 134,160 Ending inventory 5 1,600 Selling price $9.00 Variable manufacturing costs 2.00 Variable selling. general, and administrative expenses 3.00 Fixed manufacturing costs (based on 100,000 units} 0.50 Fixed selling, general, and administrative expenses (based on 100,000 units) 0.80 Total xed costs and expenses remain unchanged within the relevant range of 25,000 units to a total capacity of 160,000 units. (a) Your answer has been saved. See score details after the due date. Calculate the projected annual break-even sales in units. (Round answer to O decimal places, e.g. 5,275.) Break-even sales 32500 units(bl Calculate the projected net income for the year under variable costing. Projected net income 33