The Johnson Corporation reported the following costs for the manufacture of 51,000 units: (a) direct materials of $38,000, (b) direct labor of $92,000, (c) administrative costs of $32,000, (d) overhead costs of $48,000 and (e) selling costs of $19,000. If the company sold 46,000 units, what total dollar amount would it report as ending inventory in its financial statements? As needed, round your final answer to the nearest whole dollar. Given the following costs, what is the total cost for direct materials used during the period? Product delivery costs $310 Packaging $370 $810 Rent on factory equipment Metal used in production Wages for plant workers $575 $770 The Blanchett Company produces toy boats and had the following information available when 16,000 units were made Rent for factory and equipment Administrative salaries Wages for product assemblers Plastic and glue $16,900 42,000 37,400 14,900 If the company's price per unit is $15, what is the break- even point in units? Round your final answer to the nearest whole unit.