Break-even sales beerbev, inc., reported the following operating information for a recent year: net sales $6,240,000 cost of goods sold $1,560,000 selling, general and administration 1,040,000 $2,600,000 income from operations $ 3,640,000* *before special items in addition, assume that beerbev sold 65,000 barrels of beer during the year. assume that variable costs were 75% of the cost of goods sold and 50% of selling, general and administration expenses. assume that the remaining costs are fixed. for the following year, assume that beerbev expects pricing, variable costs per barrel, and fixed costs to remain constant, except that new distribution and general office facilities are expected to increase fixed costs by $27,300. when computing the cost per unit amounts for the break-even formula, round to two decimal places. if required, round your final answer to one decimal place.

Suppose you win a small lottery and have the choice of two ways to be paid: you can accept the money in a lump sum or in a series of payments over time. if you pick the lump sum, you get $2,950 today. if you pick payments over time, you get three payments: $1,000 today, $1,000 1 year from today, and $1,000 2 years from today. 1) at an interest rate of 6% per year, the winner would be better off accepting the (lump sum / payments over time), since it has the greater present value. 2) at an interest rate of 9% per year, the winner would be better off accepting the (lump sum / payments over time), since it has the greater present value. 3) years after you win the lottery, a friend in another country calls to ask your advice. by wild coincidence, she has just won another lottery with the same payout schemes. she must make a quick decision about whether to collect her money under the lump sum or the payments over time. what is the best advice to give your friend? a) the lump sum is always better. b) the payments over time are always better. c) it will depend on the interest rate; advise her to get a calculator. d) none of these answers is good advice.