18. Break-even point and target profits. Analysis of the operations of Padillo Company shows the fixed costs to be $200,000 and the variable costs to be $8 per unit. Selling price is $16 per unit.

a. Derive the break-even point expressed in units.

b. How many units must the firm sell to earn a profit of $280,000?

c. What would profits be if revenue from sales were $2,000,000?