Details of Keira Pty Ltd's income statement for the past year are as follows: $1,320,000 Sales (22 000 units) Cost of sales: Direct materials Direct labour Variable factory overhead Fixed factory overhead GROSS PROFIT Variable selling expenses Fixed selling and admin expenses PROFIT BEFORE TAX Income tax expense (30%) PROFIT $440,000 396,000 88,000 60,000 984,000 336,000 132,000 30,000 162,000 174,000 30,000 121,800 Required: Consider each of the following independent situations 1. Determine the company's break-even point in units and sales dollars. What is the margin of safety? 2. If the company wants to make an after-tax profit of $109,200, what is the dollar level of sales necessary to reach its goal:? 3. If the sales volume is 15,000 units, what is the selling price needed to achieve an after-tax profit of $109,200? 4. If the company's sales volume increases by 10% as a result of increasing fixed selling expenses by $30,000 and variable selling expenses by $0.60 per unit, what is the company's after-tax profit? 5. If direct material costs increase 10%, direct labour costs increase 15%, variable overhead costs increase 10%, and fixed overhead increases by $10 000, how many units must be sold to earn an after-tax profit of $89,600? Round your calculations to the next highest unit