Use the following to answer numbers 13 and 14 The Anderson Company has recently purchased a plant to manufacture a new product. The following data pertain to the new operation: Estimated annual sales 3,500 units at$20 Estimated costs: Direct materials ...................................................... $6.00/unit Direct labor ............................................................ $1.00/unit Factory overhead (all fixed) .................................. $12,000 per year Selling Expenses ................................................... 30% of sales Administrative expenses ....................................... $16,000 per year 13- The break-even point in dollars is: a. $77,000 b. $78,000 c. $79,000 d. $80,000 14- What is the selling price if the profit per unit is $2.04? a. $24.24 b. $24.34 c. $26.24 d. $26.34