(a)ABC Company manufactures a single product and provides the following budget information for the 2017/18 financial year:

Expected Sales and Production (units)10,000

Sales Price per unit75,000

Variable Cost per unit25,000

Fixed cost per annum300,000

Prices and cost relationships are expected to be maintained over a range of 1,000 to 10,000 units. The company pays tax of 27.5% on any profits.

can you

1. Calculate the break-even point in sales revenue.
2. Calculate the sales in units required to make a net profit before tax of $75,000.
3. Calculate the sales in units required to make a net profit after tax of $64,750.
4. if 7,000 units are sold, what would be the expected net profit before tax?
5. What would be the margin of safety if 7,500 units were sold?
6. What would be the new break-even point in units if fixed costs were increased by $50,000?