Bookmark Limited makes high quality wooden bookmark. The selling price is 26 per unit and the total variable cost is 16 per unit. The company estimates that the fixed costs per month associated with this product are 8,000. You are required to: 

a) Calculate the break-even point, in units per month 

b) Calculate the break-even sales revenue per month 

c) Calculate the estimated profit per month if Bookmark Limited makes and sells 3,500 units of product 5 

d) If Bookmark Limited increases the selling prices by 1, what will be the impact on the break-even point, assuming non change in the number of units sold