XYZ Ltd sells water bottles that retail at a price of $12 per unit. Variable costs are 40% of the selling price. Fixed costs total $40,000 for the production of water bottles. How many water bottles need to be sold to achieve a profit of $50,000? (Ignore tax for this question)

JB Hi-Fi Ltd receives an order for 30 Samsung 4K Televisions on August 1. The goods are delivered to the customer on August 7. The customer makes payment on August 30. When should JB Hi-Fi recognize the revenue associated with this sale?