Company XYZ is planning to sell 20,000 units at a price of $5 per unit during the month of December. The company has total fixed costs of $60,000. Assume a planned margin of safety of $10,000, what is the breakeven point in ($) value? Select one: a. 30,000 O b. 50,000 C. 40,000 O d. 90,000 e. None of the given answers XYZ Company is preparing its production budget for the next year. Budgeted sales in dollars for January, February, March, and April are $210,000, $270,000, $150,000, and $186,000, respectively. Target ending finished goods inventory in units is 20% of the next month's sales in units. Budgeted selling price is $2 per unit. How many total units need to be produced in February? Select one: O a. 123,000 O b. 82,000 c. 61,500 d. None of the given answers O e. 78,600