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 $