Please show your working and explain the reasoning for your answer.

The following data from ACME Engineering applies to the following five questions (Q 1-5). Cash $100 Fixed assets $280 Sales $1,200 EBIT $462 NPAT $358 Inventory $180 Accounts receivable $148 Current ratio 3.2 Shareholder's Equity $500 The ratio of variable cost per unit divided by selling price per unit equals 0.3. Fixed costs amount to $60,000. What is the breakeven point if the selling price per unit is $1? Select one: O a. 25,714 O b. 85,714 O c. 67,556 O d. 92,110 Kim's Firery Critters (KFC) has discovered that the extent of the demand for its new snack line (flame grilled whole rats) is 20,000 per year. If the fixed costs for the new product are $2,300,000 and the variable cost per rat is $35, then what price can KFC charge per rat to ensure the company breaks even? Select one: a. $135 O b. $150 O c. $185 O d. None of the above