Young Guns Company, which sells tents, has provided the following information: Sales price per unit $40 Variable cost per unit 11 Fixed costs per month $12, 800 What are the required sales in units for Young to break even? (Round your answer up to the nearest whole unit) A. 320 units B. 1, 164 units C. 442 units D. 251 units Dunby, Inc. is a consulting firm that offers optimal legal solutions. It allocates indirect costs using a single predetermined overhead allocation rate with direct labor hours as the allocation base. The estimated indirect costs for this year amount to $150,000. The company is expected to work 5,000 direct labor hours during the year. The direct labor rate is $250 per hour. Clients are billed at 130% of direct labor cost. Last month, Dunby's consultants spent 170 hours on Xyme, Inc. What is the predetermined overhead allocation rate per direct labor hour? (Round your final answer to the nearest whole dollar.) A. $600 per hour B. $20 per hour C. $30 per hour D. $882 per hour