In the recent year

$2022$

$,$

$$a company sold

$242$

$,$

$000$

$$units of components at an average selling price of $

$47$

$.$

$$The following information is information for the operating year

$2022$

$.$

Inventory

$1/1202232$

$,$

$600$

$$units

Inventory

$31/12202224$

$,$

$800$

$$units

Fixed manufacturing costs:

$1$

$,$

$876$

$,$

$800$

$$USD

Fixed administrative costs: USD

$3$

$,$

$284$

$,$

$400$

Direct material cost:

$13$

$$per unit in USD

Direct labor costs:

$11$

$$per unit in USD

a

$)$

$$How many components did company a produce in

$2022$

$?$

b

$)$

$$What is the zero point in units

$/$

$$quantity for the year

$2022$

$$if the variable costing method is used?

c

$)$

$$What is the zero point in units

$/$

$$quantity for the year

$2022$

$$if the e

$.$

$$absorptioncosting is used?

d

$)$

$$Due to the difficulty of suppliers supplying the company with raw materials, the company anticipates having to find a new or additional supplier. The company expects this to result in direct material costs rising to $

$15$

$$per unit by

$2023$

$.$

$$The company does not expect any other changes in production in

$2023$

$.$

What is the zero point in units $/$quantity for the year $2023$ if the variable costing method is used?