5. The following information is available for the Barnes Corp.: $40 Selling price per unit Variable costs per unit Fixed costs 22 $112,000 Required: (1) Calculate the firm's break even point in sales dollars. (2) Calculate the number of units that must be sold in order to achieve a $140,000 pretax profit. (3) In the coming year, the firm plans to sell 9,000 units. Compute the decrease in variable cost per unit that would allow the firm to make an $85,000 pretax profit. (4) Assume a tax rate of 40%. Calculate the number of units that must be sold for a $110,000 after tax profit. (5) Calculate the amount of sales dollars associated with a target profit (before taxes) of 18% of sales