Use the information below to complete
	Direct Materials				$5 per unit
	Direct Labor				$9 per unit
	Expected Units Produced (for year)				45,000
	Variable Overhead				$4.50
	Fixed Overhead				$90,000 per year
	Sales price				$55 per unit
A) What would be the break even point in units sold under Absorption Costing?
B) If the company produced the amount of units projected how many would need to be sold in order for net income to be the same under both methods. (if not possible answer N/A)