Cullumber Enterprises Ltd. has estimated the following costs for producing and selling 17,600 units of its product:

Direct materials		$70,400
Direct labour		123,200
Variable overhead		52,800
Fixed overhead		30,000
Variable selling and administrative expenses		70,400
Fixed selling and administrative expenses		37,500

Cullumber Enterprises income tax rate is 40%.

Given that the selling price of one unit is $38, calculate how many units Cullumber Enterprises would have to sell in order to break even.

Break-even units

enter a number of units for break even

Assume the selling price is $43 per unit. Calculate how many units Cullumber Enterprises would have to sell in order to produce operating income of $25,800 before taxes.

Calculate what price Cullumber Enterprises would have to charge in order to produce operating income of $27,000 after taxes if 7,500 units were produced and sold.

Cullumber Enterprises should charge

$enter a dollar amount per unit

per unit

Calculate what price Cullumber Enterprises would have to charge in order to produce a before-tax operating income equal to 30% of sales if 9,000 units were produced and sold.

Cullumber Enterprises should charge

$enter a dollar amount per unit rounded to 3 decimal places

per unit

Target units

enter a number of target units

units