1) Stay Connected sells tablets for $100. The unit variable cost per tablet is $50 plus a selling commission of 10% (based on the unit sales price per tablet). Fixed manufacturing costs total $1,080 per month, while fixed selling and administrative costs total $2,390. How many tablets must be sold to achieve the breakeven point?

2) Seamans Corp. uses activity-based costing system with three activity cost pools. The following information is

provided:

Costs: Wages and salaries $ 216,000

Depreciation 110,000

Utilities 114,000

Activity Cost Pools

Wages and salaries: Assembly: 0.50 Setting Up: 30% Other: 10%

Depreciation Assembly: 0.39 Setting Up: 45% Other: 20%

Utilities Assembly: 0.27 Setting Up: 40% Other: 30%

How much total cost would be allocated to the Assembly activity cost pool?