Wyrich Corporation has two divisions: Blue Division and Gold Division. The following report is for the most recent operating period:

	Total Company		Blue Division			Gold Division
Sales	$	522,000	$	391,000		$	131,000
Variable expenses		160,670		89,930			70,740
Contribution margin		361,330		301,070			60,260
Traceable fixed expenses		286,000		239,000			47,000
Segment margin		75,330	$	62,070		$	13,260
Common fixed expenses		73,080
Net operating income	$	2,250

The Blue Divisions break-even sales is closest to:

Multiple Choice

a) $310,390

b) $518,750

c) $381,481

d) $405,299

1b) Ing Corporation, which has only one product, has provided the following data concerning its most recent month of operations:

Selling price	$	159
Units in beginning inventory		0
Units produced		7,800
Units sold		7,700
Units in ending inventory		100

Variable costs per unit:
Direct materials	$	47
Direct labor	$	50
Variable manufacturing overhead	$	2
Variable selling and administrative expense	$	9
Fixed costs:
Fixed manufacturing overhead	$	304,200
Fixed selling and administrative expense	$	84,700

What is the unit product cost for the month under variable costing?

Multiple Choice

a) $99 per unit

b) $108 per unit

c) $147 per unit

d) $138 per unit