8. Walters Firearms sells a special rubber bullet gun intended for self-defense for $57.50 per unit. The fixed costs are $425,000 and the variable costs are 60% of the selling price. As a result of new automated equipment, it is anticipated that fixed costs will increase by $135,000 and variable costs will be 50% of the selling price. Walters has a target (pardon the pun) net income of $15,000. a) What is the new breakeven point in units to meet this target income? b) What would be the new breakeven point in units if Walters Corporation wished to make $15,000 after tax if the top corporate tax rate in California is 21% + 8.8% 29.8%? c) What is the effect of taxes on the breakeven point