35. Combridge Company charges $500 per unit for its product, which costs $375 per unit in variable costs and $700,000 in total fixed costs.

Calculate the following:

a. The number of units required to break even

b. The number of units required to earn before-tax profit of $275,000

c. The unit volume at which Combridge would be indifferent between its current cost structure and one in which fixed costs increased by $120,000 but variable costs decreased by $20 per unit