I. AREX Corp. is about to produce and sell a kind of pullover

$.$

$$Financial information for a period are given below:

Direct Material Cost

$12$

$

U

$.$

Direct Labor Cost

$,$

$9$

$

U

$.$

Variable Factory Overheads

$,$

$3$

$

U

$.$

Fixed Factory Overheads

$,$

$281\mathrm{.}600$

$

Marketing and Sale Expenses

$,$

$420\mathrm{.}000$

$

General Administration Expenses

$,$

$240\mathrm{.}000$

$

Sale Price

$,$

$60$

$

U

$.$

Units in the Beginning Inventories

$2\mathrm{.}800$U

$.$

Production Quantity

$,$

$35\mathrm{.}200$U

$.$

Sale Quantity

$,$

$29\mathrm{.}100$U

$.$

Inventories are evaluated with the FIFO method. The total cost of

$2\mathrm{.}800$

$$units at the beginning of the period is

$75\mathrm{.}600$

$ of which

$56\mathrm{.}000$

$ are variable and

$19\mathrm{.}600$

$ are made up by fixed manufacturing costs.

a

$)$

$$Prepare the Full Costing Income Statement,

b

$)$

$$Prepare the Direct Costing Income Statement,

c

$)$

$$Compute and veriy the BEPq according to the Income Statement,

d

$)$

$$In order to get a profit of

$130\mathrm{.}000$

$ compute the the quantity of pullovers to sell, verify.