180,000 B were produced and sold.

Raw materials	18.40
Direct labor	22.00
Manufacturing overhead	7.60

Fixed costs are $450,000. The sales price was $64 per B. The companys tax rate is 40%.

Required:

How many units must be sold to meet an after-tax income of $500,000?

What would be the operating income (pre-tax) from selling 75,000 B?

What would be the operating income (pre-tax) from selling 75,000 B if the fixed costs increase by 15%?

What would be the operating income (pre-tax) from selling 75,000 B if instead the selling price increases by 10%?

What increase in selling price would need to occur to cover the 15% increase in fixed costs but still earn 500,000 after tax?