Aspen Popular Company prepared the following absorption-costing income statement for the year ended May 31, 2017.


Aspen Popular Company fitted the forthcoming parching-costing proceeds assertion for the year ended May 31, 2017.

Sales (8,000 individuals)                          $160,000

Cost of chattels sold                            108,000

Gross margin                                    $52,000

Selling and professional expenses   18,000

Operating proceeds                            $ 34,000

Additional notification follows:

Selling and professional expenses embrace $1.50 of unsteady absorb per individual sold. There was no threshold list, and 8,750 individuals were produced. Unsteady manufacturing absorbs were $11 per individual. Actual unwandering absorbs were resembling to budgeted unwandering absorbs

How multifarious individual must be sold to breakeven beneath parching absorb and beneath unsteady absorbing?

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