Comprehensive Review Problem: Break-Even Point: Absorption and Variable Cost Analysis Shenandoah Manufacturing Company has a maximum productive capacity of 210,000 units per year. Normal costs are $10 per unit. Fixed factory overhead year. Variable $20. capacity is 180,00 units per year. Standard variable manufacturing s $360,000 per year Variable selling expense is s5 per unit, and fixed selling expense is $252,000 per year. The unit sales price is The operating results for the year are as follows: sales, 150.00 units: production, 160,000 units; baginning Inventory, 10,000 units. All variances are witen off s adations to (on deductions from) the standard cost of sales. Required: 1. What is the break-even point expressed in dollar sales? 2. How many units must be sold to earn a net operating income of $100,000 per year? (ignore income taxes.) 3 units