4-26 Breakeven; targeted profit; ROI targeted profit LO2, 3 Madden Company projected its income before taxes for next year as shown here. Madden is subject to a 40 per cent income tax rate. Sales (160,000 units) $8,000,000 Cost of goods sold Variable costs $2,000,000 Fixed-costs $3,000,000 Pre-tax profit $3,000,000 Required (a) What is Madden's breakeven point in units sold for the next year? (b) If Madden wants $4.5 million in pre-tax profit, what is the required level of sales in dollars