Sales price per unit Variable manufacturing cost per unit Variable sales commissions per unit Variable shipping expense per unit Fixed administrative cost per unit Other fixed costs per unit Average production $44.95 $17.03 $ 3.20 $ 1.14 $ 5.77 $ 1.12 2,100 units per month If Fireware makes 2,500 units, total fixed cost would be? a $6.89 b. $17,225 c. $11,133 d. $14,469 How many units must be sold in order to break even? (round to the nearest whole unit) a. 308 b. 500 c. 614 d. 620 How many units must Fireware sell in order to make a $50,000 profit? (Round to the nearest whole unit.) a. 505 b. 1,090 c. 1,708 d. 2,734 Select the incorrect statement regarding costs and expenses. a. Some costs are initially recorded as expenses while others are initially recorded as assets b. Expenses are incurred when assets are used to generate revenue c. Manufacturing related costs are initially recorded as expenses d. Non-manufacturing costs should be expensed in the period in which they are incurred