Can someone please let me know how to arrive at the price per unit at $0 and $120,000 profit.. Please show calculation

Payment for raw materials per ounce Gold Silver $1,200 $16.50 No. of items per batch Price per batch 20 $2,880 Workers No. Pay per hour Skilled Unskilled 10 1 $30 $20 Production No. of batches per week High Low 26 Batches per year 1,000 Cost to pack, ship and insure a batch excluding wages Hours to pack and ship per batch $130 1 Hours worked by Joe per week Weeks per year 30 50 Tour weeks per year by Tiffany Cost per week Working weeks per year Working hours per week Vacation weeks per year 10 $4,200 40 50 2 Workshop rent and utilities per month Insurance cost per month Advertising cost per year Cost of raw materials per batch Hours to manufacture a batch by Maria and Juanita Income tax rate Monthly requirement for mortgage Monthly requirement after tax Desired annual earning $7,500 $1,500 $38,000 $1,900 20 45% $5,400 $10,000 $120,000 14 Break even analysis Fixed cost of production per year Cost of attending trade shows $42,000 Rent and utilities for the work $90,000 Insurance $18,000 Advertising $38,000 Unskilled labor $30,000 Total ### Contribution margin per batch Revenue per batch Revenue per batch at zero profit At 0 profit Revenue per batch No. of batches per year Total revenue Less: Variable costs Variable costs per batch No. of batches per year Total variable costs $2,880 Less: Fixed costs Variable costs per batch Raw materials Packing, shipping and insuran Wages to pack, ship and insur Skilled labor per batch Total Contribution margin Breakeven point in batches No. of batches per year Contribution margin per year Profit before tax Tax Net profit $1,900 $130 $20 $1,200 $3,250 ($370) -589.189 1,000 ### ### ### ### Profit before tax Less: Tax Net profit tch at zero profit $3,468 1,000 ### Revenue per batch at $120,000 profit At a profit of $120,000 Revenue per batch $3,686 No. of batches per year 1,000 Total revenue ### $3,250 1,000 ### Less: Variable costs Variable costs per batch No. of batches per year Total variable costs ### $3,250 1,000 ### Less: Fixed costs ### $0 Profit before tax ### $0 Less: Tax $0 Net profit $98,182 ### Pro-forma contribution income statement Revenue ### Less: Variable cost of goods sold ### Gross contribution margin $586,182 Less: Variable administration and general e $150,000 Contribution margin $436,182 Less: Fixed expenses $218,000 Profit before tax $218,182 Less: Tax ### Net profit ### To: Ms. Tiffany Nadeau A report on business operations Having carried out an analysis on the business operations for the jewelry production, the analysis indicate that the business does not break even on norma operations. The operations result to a loss of $323,400 per annum, which justifies frustration despite working for long hours. For the business to break even, the minimum price per batch should be set at $3,468. However, given that there is need to generate a profit of $120,000 per a the minimum price per batch should be set at $3,686. One way to increase the price is by conducting a market research to determine most suitable bundling package for the target market. Also, the batches should consititute a variety of bundles to attract more clients to increase sales. I believe that this report is sufficient to guide on your pricing to achieve the de target profit. This will go a long way in meeting your mortgage requirements and live a moderate lifestyle. or the jewelry eak even on normal num, which justifies the ch should be set at of $120,000 per annum, search to determine the e batches should ase sales. g to achieve the desired e requirements and to