Company manufactures molds for casting aluminium alloy test samples. Fixed costs amount to 20 000,- per year. Variable costs for each unit manufactured are 16,- sales price is 28,-

a) Calculate the breakeven point in unit sales

b) what is the operating profit (loss) if the company manufactures and sells

i) 1 500 units per year

ii) 3 000 units per year

c) Calculate the breakeven point in unit sales if variable costs decrease by 20% and selling price decrease by 10 %.