Doop Snog produces cookbooks. Each cookbook requires $1 in Direct Materials and $5 of Direct Labor. Fixed costs (including Research and Development) total $8,400 per month. Each cookbook sells for $37.00.

a. How many cookbooks does Doop need to produce each month to break even?

b. How many cookbooks does Doop need to produce each month to achieve a before-tax profit of $106,000?

c. How many cookbooks does Doop need to produce each month to achieve an after-tax profit of $106,000 if the tax rate is 40%?