11. Brite Ray Ltd. produces mini led projectors. Each unit sells for $1,800. Last year the company sold 10,500 units. Its annual total fixed manufacturing costs amounted to $3,550,000. BriteRay's variable cost per unit is 65% of its selling price. As part of cost rationalization strategy, BriteRay intends to decrease its variable costs by $120.00 per unit. BriteRay also incurs annual total fixed selling and administrative expense of $1,950,000. Ignore income tax considerations. Required: a. Calculate the breakeven point (in units) for the previous year (ie. before the decrease in the variable cost per unit). Compute the net profit for the previous year (before the decrease in the variable cost per unit). b. Compute the net profit after tax for the previous year if tax rate is 20% (before the decrease in the variable cost per unit). c. Compute the number of units BriteRay needs to sell in order to achieve the same net profit as the previous year (ie. the net profit calculated in part (a) above), if the planned decrease in the variable cost per unit is implemented. d. Compute the number of units BriteRay needs to sell in order to achieve net profit after tax that equals to net profit as the previous year (ie, the net profit calculated in part (a) above), if the planned decrease in the variable cost per unit is implemented.