CVP — missing data. Management of Beijing Manufacturing has performed cost studies and projected the following annual costs based on 200,000 units of production and sales:

a. Compute Beijing's unit selling price that will yield a profit of $100,000, given sales of 200,000 units.

b. Assume management selects a selling price of $8 per unit. Compute Beijing's dollar sales that will yield a projected 20 percent profit on sales, assuming variable costs per unit are 60 percent of the selling price per unit and fixed costs are $420,000.

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Direct Material Direct Labor.. Manufacturing Overhead Selling, General, and Administrative Total Total Annual Costs (200,000 units) $400,000 360,000 300,000 200,000 $1,260.000