A firm$$s production capacity is $1\mathrm{.}4$ million units, with annual fixed costs of $$3\mathrm{.}1$ billion for depreciation, plant maintenance, corporate marketing, and general overhead. Additional values for the three vehicles produced and sold by the firm are shown in the table below:

Vehicle X Vehicle Y Vehicle Z

MSRP $$14,600$ $$22,200$ $$33,400$

Dealer Discount $8\%12\%16\%$

Variable Cost $$11,200$ $$12,900$ $$18,700$

Advertising & Promotion $$31,000,000$ $$72,000,000$ $$95,000,000$

Previous Unit Sales $500,000400,000300,000$

Questions

a$.$ Calculate the manufacturer's price to dealer $($dealer invoice$)$ for each product.

b$.$ Calculate the fixed costs for each product. For fixed costs that are not directly attributable to particular products, allocate the costs based on previous unit sales.

c$.$ Use your calculations of fixed costs and dealer invoice to compute break$-$even units for each vehicle.