(a)A company breaks even with sales of $600,000. What profit will it make if it sells $800,000 worth of goods, the variable costs of which are $600,000? You may assume that variable costs change directly in proportion to sales.

(b)If sales are $600,000 (at $10 per unit), fixed costs are $100,000 and profits are $100,000, what is the break-even point?