$.$ Wheaten Enterprises, Inc. has fixed operating costs of $$155,000$; the selling price per unit of

its product is $$275,$ and its variable cost per unit for this product is $$210.$

a$.$ Calculate the firm$$s operating breakeven point in units.

b$.$ What is the firm$$s breakeven point in sales dollars?

$50.$ American Apparel, Inc. has fixed annual operating costs of $$355,000.$ The average selling price per

unit is $$95\mathrm{.}00$ and the variable cost per unit is $$64\mathrm{.}00.$ Based on this information, calculate the

breakeven sales level in units.