Bessner Industries manufactures a product called a gzortenplatt, and makes a truly superior one, which is not easy to do! Here is their cost structure: Selling price: $ 65 per unit Variable costs: $ 26 per unit Fixed Costs: $ 234,000 for the year Income Tax Rate: 46% a. Find the breakeven point for Bessner, both in units and dollars. b. If the company wants to make AFTERTAX profits of $25,000 this year, how many units must it sell? c. If the sales goal in part b is achieved, what will be Bessner's margin of safety (in units)? d. Bessner may need to change to a new materials supplier soon, and if so, the variable costs will increase by $5 per unit. If that happens, but every other cost and revenue element remains the same, what will the new breakeven point become, in both units and dollars? e. What kind of analysis am I asking for in part d