Create a financial model that communicates/calculates the number of units to be sold for Techwhiz, in order to generate $155,000 in after-tax profit, given a 5% increase in Fixed costs, and a 22% tax rate. Assume 100-unit batches. Do not use hard keyed numbers. Formulas only (Excel )

Original Data

Sales price $5645

Materials cost (including purchased components) $905

Direct labor cost $234

Facilities costs (for a high automated plant includes rent, insurance, taxes, and depreciation) $2,362100

1. What is the contribution margin per unit? 2. What is the breakeven point, in units and in dollars? 3. What is the required level of sales (in units) if the company plans to increase facilities costs by 4% (to improve product quality and appearance) and has a desired before-tax profit (B) of $220,000? 4. If the companys income tax rate is 20%, what unit sales are necessary to achieve an after-tax profit (A) of $190,000