5. (25% Marks) The data for a production time-based breakeven problem is in Table 4.6. Calculate the following items: Decimal a) Shutdown breakeven point-units b) Cost breakeven point-units c) Required return breakeven point-units d) Required return after taxes breakeven point Table 4.6: Data for production time-based breakeven analysis Item $/Hour $ Sales Revenue 24,000 Production (Manufacturing) Costs Fixed Costs 12 Variable Costs Semi-variable Costs 3 4,000 Overhead Costs 12 I Required Return (Profit) 1,500 Tax Rate (25%) 9 0.25