The following totals are used to for CVP Income Statement for Frederick Company for FY2018:

Frederick Company

Selected Financial Figures

For the Year Ended 12/31/18

Sales (100 units)

$10,000

Variable Costs:

Direct Labor

$1,400

Direct Materials

1,550

Factory Overhead (variable)

2,000

Selling Expenses (variable)

600

Administrative Expenses (variable)

500

Fixed Costs:

Factory Overhead (fixed)

$600

Selling Expenses (fixed)

1,000

Administrative Expenses (fixed)

1,000

Frederick Company utilizes a JIT production system and there are no Raw Materials, Work-in-Process or Finished Goods inventories.Use this information to determine theFY 2016 breakeven point in units.Round and enter as a whole number.

Adelphi Company has budgeted activity for March to reflect net income $190,000. All sales are credit sales. Receivables are planned to increase (decrease -) by $-21,000 payables to increase (decrease -) by $25,000 and Depreciation Expense is $44,000. Use this information to determine how much cash will increase (decrease) during the month of March. (Decreases in accounts receivable or accounts payable will have a negative sign in front of number.Round & enter final answer to the nearest whole dollar.)

During FY 2018, Adelphi Company reported sales of $400,000, a contribution margin of $8.00 per unit, fixed costs of $110,000, and net income of $30,000. Use this information to determine the number of units Adelphi sold during FY 2018.(Round answer to nearest whole number)