Calculate the after-tax break-even point in units and sales revenue for 2021.

Variable cost: Direct labour Direct materials Variable overhead

Total variable costs Fixed costs:

12 per light switch 5 per light switch 3 per light switch

20 per light switch

Manufacturing 50,000 Selling 30,000 Administrative 80,000

Total fixed costs 160,000

Selling price Expected sales, 2021 (30,000 light switches) 900,000 Tax rate: 10%

30

per light switch