7. The DeWayne Company sells binoculars for $150 per unit. The variable cost is $100 per unit while the fixed costs are $1,000,000.

Compute the following::

a. The anticipated break-even sales (units) for binoculars.

b. The sales (units) for binoculars required to realize target operating income of $400,000.

c. Determine the probable operating income (loss) if sales total 32,000 units.

d. If selling price goes up to $165 per unit while all costs remain the same, what is the new break-even point?