Details of Keira Pty Ltd's income statement for the past year are as follows:

Sales (22 000 units) $1,320,000

Cost of sales:

Direct materials $ 440,000

Direct labour 396,000

Variable factory overhead 88,000

Fixed factory overhead 60,000 984,000

GROSS PROFIT 336,000

Variable selling expenses 132,000

Fixed selling and admin expenses 30,000 162,000

PROFIT BEFORE TAX 174,000

Income tax expense (30%) 30,000

PROFIT 121,800

Required:

Consider each of the following independent situations:

1. Determine the company's breakeven point in units and sales dollars. What is the margin of safety?

2. If the company wants to make an aftertax 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 aftertax profit of $109,200?

4. lf 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 aftertax 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 aftertax profit of $89,600? Round your calculations to the next highest unit.