Company is experiencing erratic sales of its product $-$ a special battery. This month it generated a loss of $$30,000.$ Company sold $14,000$ units for the month and has the following account balances for the income statement:

Sales $(14,000$ units$)$ $$490,000$

Variable expenses $$350,000$

Fixed expenses $$170,000$

a$.$Compute the contribution margin ratio and the contribution margin per unit.

b$.$ Compute the break$-$even point in Sales revenue $($$$).$

c$.$ How many units need to be sold for the company to earn income before tax of

$$60,000?$

d$.$ Assume for this part only that the company president believes a $10\%$ decrease in

the sales price and a $$10,000$ increase in the advertising costs will double the

volume of sales from the $14,000$ in the current month. If this is correct, what will

Tyler report as the new net income or loss?