A to Z Pty Ltd. Has provided the following planned per-unit costs and sales data for the year ended 31 December 2016:

	A ($)	B ($)	C ($)
Selling price	90	100	80
Direct labour cost	18	24	16
Direct materials cost	28	24	12
Variable factory overhead	10	12	8
Variable selling expenses	4	6	4
Planned 2016 unit sales	31,500	36,000	22,500

Fixed factory overhead costs are $1,056,000 per year and the annual fixed selling and administrative costs are $352,000

a. Calculate the break-even point for 2016 in total units and the number of units of each product that must be sold at the break-even point.

b. Calculate the number of units of each product that would have to be sold in 2016 to earn an after-tax profit of $255,640. Assume a tax rate of 30%