Cohen Company produces and sells socks. Variable costs are $5.40 per pair, and fixed costs for the year total $76,500. The selling price is $9 per pair.

Required:

1.	Calculate the breakeven point in units.

2.	Calculate the breakeven point in sales dollars.

3.	Calculate the units required to make a before-tax profit of $45,000.

4.	Calculate the sales in dollars required to make a before-tax profit of $38,700. (Do not round intermediate calculations.)

5.	Calculate the sales, in units and in dollars, required to make an after-tax profit of $28,700 given a tax rate of 30%. (Do not round intermediate calculations. Round your answers up to the nearest whole number.)