34. (8 points) Revenue and cost information for Quisp Corp. is as follows: Sales (8,000 units) $160,000 Direct materials 50,000 Direct labor 40,000 Variable manufacturing overhead 15,000 Fixed manufacturing overhead 12,000 Variable selling & admin 7,000 Fixed selling & admin 6,000 $ 30,000 Operating Income a. What is the current breakeven point in number of units? b. Calculate the amount of Sales dollars needed to earn the target operating income of $45,000? c. If Quisp Corp. pays taxes at a 20% tax rate, how many units must be sold to generate Net Income of $52,800?