In order to break even, they would need to sell at least 5,000 units
Break even point is calculated by the formula:
Fixed costs÷(selling price -variable costs per unit)
i.e.
100,000 ÷ (60-40) = 5,000
Anything they sell above this number will start to produce profits for the company
        
             
        
        
        
Answer:
Letter A is correct. <u>Abusive language.</u>
Explanation:
The communication process is essential for any business, it is through communication that ideas and objectives, needs and integration of the internal and external environment are expressed.
Business communication should promote integration and relationship with the company's stakeholders, so it is necessary that the communication process is based on ethics and legal conduct, so that there is no type of communication noise and information is passed on in a timely manner. contrary to what was proposed.
 It is necessary for managers to adopt a posture consistent with the organizational culture, in the case exemplified above there is an abusive language, as there is the use of offensive words to refer to employees and customers, therefore this conduct must be promptly reviewed, as an effective manager is one that ensures that its public is respected and protected from harm, so that the organizational climate is as positive as possible, which ensures greater productivity and motivation of employees to make the organization more profitable.
 
        
             
        
        
        
Answer:
a. $6
b.  $3204000
Explanation:
Given:
- Product X is 534,000 units
- cost for materials $1,441,800
- cost for labour: $1,762,200
(a) a standard cost 
As we know standard cost is the cost of producing 1 unit and is recorded in a standard cost card. However, the cost of labor, materials and overhead are used to make a single unit, so
standard cost = unit variable cost =  the total cost / the total number of unit.
In this situation, the overheading cost is not gven, so the total cost:
= The cost of labor + materials
= $1,441,800 + $1,762,200 
= $3204000
=> standard cost  = $3204000  / 534,000 = $6 
 (b) a budgeted cost represents the total costs 
The total number of units * standard cost 
= 534,000 * 6
=   $3204000
 
        
             
        
        
        
There are different kinds of cost incurred in business. Depreciation of equipment is an example of sunk cost.
- Sunk cost is a financial term for a cost that has been incurred and one cannot recover again. This type of costs are taken as bygone and are not taken into consideration when making decisions.
They are money that has been spent and one cannot get back again. Example is Depreciation, amortization, and impairments.
Lean more about  Sunk costs from
brainly.com/question/16524308
 
        
             
        
        
        
If that writing could be a little bit more clear I promise I would help. Could you type it up and send it so I can properly see it to do it.