The molding division of XYZ Company reported the following information for October: Variable costs per unit ................ $13 Fixed costs ............................ $40,000 Net operating income ................... $80,000 Return on investment ................... 40% Minimum required rate of return ........ 11% Turnover ............................... 1.25 Calculate the molding division's selling price per unit for October.

Calculate the number of units the molding division needed to sell in October in order for their residual income for October to be $91,000.