12-1 J. Kirk Ltd. has fixed operating costs of $4,800,000 and variable costs of $75 per unit. If it sells Break-even Quantity the product for $95 per unit, what is the break-even quantity? 12-2 Unlevered Beta Digital Design (DD) has a beta of 0.75. The tax rate is 30% and DD is financed with 40% debt. What is the company's unlevered beta? 12-3 Ethier Enterprise has an unlevered beta of 1.0. Ethier is financed with 50% debt and has a Premium for levered beta of 1.6. If the risk-free rate is 5.5% and the market risk premium is 6%, how much is Financial Risk the additional premium that Ethier's shareholders require to be compensated for financial risk