Break-Even and Net Income Planning The controller of Grafton Company is preparing data for a conference call concerning certain independent aspects of its operations. Required Prepare answers to the following questions for the controller: Total fixed cost is $1, 440,000 and a unit of product is sold for $12 in excess of its unit variable cost. What is the break-even in units? The company will sell 60,000 units of product-each having a unit variable cost of $22-at a price that will enable the product to absorb $600,000 of fixed cost. What minimum unit sales price must be charged to break even? Net income before income tax of $320,000 is desired after covering $1, 200,000 of fixed costs. What minimum contribution margin ratio must be maintained if total sales revenue is to be $3, 800,000? Net income before income tax is 10% of sales revenue, the contribution margin ratio is 30%. and the break-even dollar sales is $640,000. What is the amount of total revenue? Fixed costs total $1,000,000, the variable cost per unit is $30, and selling price per unit is $80. What dollar sales volume will generate an after-tax net income of $84,000 when the income tax rate is 40%