a.

b. Calculate the break even points in units 2020

Crane Footwear Co. produces high-quality shoes. To prepare for next year's marketing campaign, the company's controller has prepared the following information for the current year, 2022: Variable costs (per pair of shoes) Direct materials $41 Direct manufacturing labour 22 Variable overhead (manufacturing, marketing, distribution, customer service, and administration) 20 Total variable costs $83 Fixed costs Manufacturing $2,785,000 Marketing, distribution, and customer service 545.000 Administrative 725,000 $4,055.000 Total fixed costs $183 Selling price per pair of shoes $9.278.100 Expected revenues. 2022 (50,700 units) 40% Income tax rate Calculate the projected operating income before tax for 2022. Operating income before tax $