1. If the unit sales price is $20, unit variable cost is $12, and total fixed costs are $800,000, how many units must be sold to earn a target net income of $395,514? Round your answer to 2 decimal places.

2. Variable costs for Pacific Coast, Inc. are 25% of sales. Its selling price is $109 per unit. If Pacific Coast sells one unit more than break-even units, how much will profit increase? Round your answer to 2 decimal places.

3. Fremont Company incurred direct materials costs of $2,444,232 during the year. Manufacturing overhead applied was $450,000 and is applied at the rate of 60% of direct labor costs. Fremont Companys total manufacturing costs for the year was