1. Roadside Inc is fine-tuning a combination flashlight / WiFi hotspot called the T.G.I.WiFi. The T.G.I.WiFi would sell for $38.97. Variable cost to Roadside Inc. would be $11.66 per unit. Setting up production would entail relevant fixed costs of $274,640. The board of directors, citing technical risk, insists that this project cannot go forward unless the new product would earn a return on sales of 14%. Calculate annual breakeven in UNITS SOLD for the T.G.I.WiFi, meeting the board's ROS% target. (Rounding: tenth of a unit) 2. Roadside Inc is leaning toward introducing a new super-lightweight lamp called the FeatherLight. The FeatherLight will sell for $24.14 each. The board expects this project will earn a 17% Return on Sales, and has calculated breakeven sales in UNITS as 171,452 units. However, the board wants to know breakeven sales in DOLLARS, instead. Calculate breakeven sales for the FeatherLight in DOLLARS. (Rounding: whole dollar.)