Cabernet, Inc. produces and sells a single product. Unit costs for direct materials and direct labor are $30 and $20, respectively. In 2017, 12,000 units were produced and total overhead was $284,000. In 2018 total overhead was $204,000 when 7,000 units were produced. Selling price of the unit is $86.

a. Compute the total fixed overhead of the company.

b. Compute the contribution margin per unit.

c. Compute the company's break-even point in sales dollars.

d. Compute the number of units that must be sold to have net income of $50,000 (ignore income taxes).