Marshall tool and die would like to offer a special product to its most loyal customers. however, given its concerns with the fragile economy, marshall wants to limit its maximum potential loss on this product to the firm's initial investment in the project. marshall expects to sell the product to its loyal customers for $18.00 per unit. the product has a variable cost of $6.00 per unit. the fixed costs are estimated at $18,000, and the depreciation expense is $9,000. what is the minimum number of units the firm should pre-sell to ensure its potential loss does not exceed the desired level?

1,500 units
1,680 units
1,840 units
2,030 units
2,200 units

On december 31, 2016, the decarreau, andrew, and bui partnership had the following fiscal year-end balance sheet: cash $10,000accounts receivable $20,000inventory $25,000plant assets - net $30,000loan to decarreau $18,000total assets $103,000accounts payable $14,000loan from bui $15,000decarreaua, capital (20%) $32,000andrew, capital (10%) $23,000bui, capital (70%) $19,000total liab./equity $103,000the percentages shown are the residual profit and loss sharing ratios. the partners dissolved the partnership on january 1, 2017, and began the liquidation process. during july the following events occurred: * receivables of $18,000 were collected.* all inventory was sold for $15,000.*all available cash was distributed on january 31, except for$8,000 that was set aside for contingent expenses.the book value of the partnership equity (i.e., total equity of the partners) on december 31, 2016 isa. $58,000b. $71,000c. $66,000d. $81,000