41. Atmince Company sold 120,000 units this year for $15 each. Variable costs were $9 per unit, and fixed costs were $600,000.

Calculate the following:

a. Before-tax income this year

b. The number of units required to break even

c. The number of units required to earn before-tax income of $300,000

d. The indifference point between this year’s cost structure and next year’s, when Atmince plans to raise the price by $0.75 to compensate for an expected $243,750 increase in fixed costs