1. Archer Supply Ltd. manufactures a single product, which it sells for $540 per unit. Cost information for this product is as follows: Prime costs per unit Direct labour per unit Variable overhead per unit Sales commissions per unit Fixed manufacturing Fixed selling and administrative expenses $225 120 85 10) $1,100,000 $ 440,000 If Archer wishes to achieve a net (after-tax) income of $700,000 and has a tax rate of 30%, how many units must it sell? a) 10,182 b) 11,044 c) 11,546 d) 25,400