Blaster Corporation manufactures hiking boots. For the coming year, the company has budgeted the following costs for the production and sale of 30,000 pairs of boots:

	Budgeted Costs			Budgeted Costs per Pair			Percentage of Costs Considered Variable
Direct materials	$	630,000		$	21		100	%
Direct labor		300,000			10		100
Manufacturing overhead (fixed and variable)		720,000			24		25
Selling and administrative expenses		600,000			20		20
Totals	$	2,250,000		$	75

a.	Compute the sales price per unit that would result in a budgeted operating income of $900,000, assuming that the company produces and sells 30,000 pairs. (Hint: First compute the budgeted sales revenue needed to produce this operating income.) (Omit the "$" sign in your response.)

Sales price per unit

$

Assuming that the company decides to sell the boots at a unit price of $121 per pair.

b-1	Compute the amount of total fixed costs budgeted for the year. (Omit the "$" sign in your response.)

Total fixed costs

$

b-2	Compute the amount of variable costs per unit. (Omit the "$" sign in your response.)

Variable costs per unit

$

b-3	Compute the amount of the unit contribution margin. (Omit the "$" sign in your response.)

Unit contribution margin

$

b-4	Compute the number of pairs that must be produced and sold annually to break even at a sales price of $121 per pair. (Omit the "$" sign in your response.)

Number of units required to break even

$