Briggs manufactures a specialized motor for chain saws. Briggs expects to manufacture and sell 30,000 motors in the year 2018. It can manufacture an additional 10,000 motors without adding new machinery and equipment. Motors sell for $80. Briggs projected total costs for the 30,000 unit are given in the table below

Direct Materials	150,000
Direct Labor	300,000
Manufacturing Overhead
Variable	100,000
Fixed	80,000
Selling and Administrative
Variable	180,000
Fixed	70,000

a) What is the total manufacturing cost per unit if 30,000 motors are produced?

b) What is the total manufacturing cost per unit if 40,000 motors are produced?

c) What is the break-even price on the motors?