Natural Cosmetics Pty Ltd has provided the following planned per-unit cost and sales data for the year ended 30 June 2026.

Fixed factory overhead costs are \($1\) 056 000 per year, and the annual fixed selling and administrative costs are \($352\) 000.
Required
(a) Calculate the break-even point for 2025 and 2026 in total units and the number of units of each product that must be sold at the break-even point.
(b) Calculate the number of units of each product that would have had to be sold in 2025 to earn an after-tax profit of \($246\) 400. Assume a tax rate of 30%.
(c) Calculate the number of units of each product that would have to be sold in 2026 to earn an after-tax profit of \($255\) 640.

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A B C Units sold in 2025 24 000 24 000 32 000 Planned 2026 unit sales 31 500 36 000 22 500 Selling price $90 $100 $80 Direct labour cost 18 24 16 Direct materials cost 28 24 12 Variable factory overhead 10 12 8 Variable selling expenses 4 6 4