12. Demand for the previous 2016 was 92,000 units. Selling price at $150 per unit. Manufacturing cost: Variable per unit (Direct material $40, Direct labour $25 & overhead $10) Selling & administrative cost: Variable per unit $3 Fixed cost: $5,112,000 in total In 2017, Comm-Unity has decided to invest more in its fixed advertising costs and non- current assets to capture a larger market share. This plan would increase its annual total fixed costs by 12%. Ignore income tax considerations. Required: (a) Calculate the breakeven point (in units) & (sales revenue) for the 2016. (b) Compute the net profit for the 2016 (c) Compute the number of devices Comm-Unity needs to sell in 2017 to achieve the same net profit as the 2016, if the planned increase in the fixed cost is implemented. (d) With assumption of tax rate of 20% is applicable, compute the number of devices Comm-Unity needs to sell in 2017 to achieve the same net profit after tax as the 2016, if the planned increase in the fixed cost is implemented. (e) It is expected all variable cost to increase by 30% which will also raise the selling price by 25%. Calculate the number of units to produce to break-even and number of units to sell to achieve the targeted profit as shown in (b)