Durant Manufacturers has performed extensive studies on its costs and production and estimates the following annual costs based on 164,000 units (produced and sold):

	Total Annual Costs (164,000 units)
Direct material		$	281,000
Direct labor			255,000
Manufacturing overhead			225,000
Selling, general, and administrative			141,000
Total		$	902,000

Required:
(a)	Compute Durant's unit selling price that will yield a profit of $754,400, given sales of 164,000 units.(Round your answer to 2 decimal places.)

(b)	Compute Durant's dollar sales that will yield a projected 25 percent profit on sales, assuming variable costs per unit are 53 percent of the selling price per unit and fixed costs are $475,200.

(c)	Management believes that a selling price of $7.80 per unit is reasonable given current market conditions. How many units must Durant sell to generate the revenues (dollar sales) determined in requirement (b)?