company has variable costs of $34.50, total fixed costs of $21,700,000 and plans to sell its product for $45.00. In 2018 it sold 2,400,000 units of product. Required: a) breakeven in units and dollars; b) assume management wants to earn $9,000,000 in income, how many units must be sold; c) assume income tax rates are 22% of pre-tax income and management wants to earn $18,000,000 after tax- how many units are required; d) for 2018 what is the margin of safety in dollars and percentage; e) what is the operating leverage in 2018; f) the production manager wants to automate production and lower variable costs by $3 per unit and spend an additional $4,500,000 fixed costs per year- is this more profitable? g) The sales manager wants to drop prices by $2.50 per unit and spend an added $500,000 on advertising, while volume increase by 275,000 units- is this more profitable?