Elliott Trophies makes three types of awards for organizations to give employees or team members. The following are its prices and costs:

Price per Unit Variable Cost per Unit Units Sold per Year

Sport $ $24$ $ $1636,000$

Employee $80609,000$

Celebrity $6565163,000$

Fixed costs of $$432,000$ per year include building and equipment costs, marketing costs, and the costs of administration. Elliott Trophies is subject to a $21$ percent tax rate on income.

Required:

Given this information, how much will Elliott Trophies earn each year after taxes?

Assuming the given sales mix is the same at the break$-$even point, at what sales revenue does Elliott Trophies break even?

Assuming the given sales mix, at what sales revenue will the company earn $$276,500$ per year after taxes?

Elliott Trophies is concerned about the future of the Celebrity trophy market, given recent cost$-$cutting by companies and is considering becoming more specialized in the Sport and Employee market. If Elliott Trophies drops the Celebrity model, fixed costs will fall to $$402,000$ per year. If it follows through with this plan, Elliott Trophies expects that the relative sales mix between the Sport and Employee models will remain the same. That is$,$ for every $36,000$ units of the Sport model sold, Elliott Trophies would expect to sell $9,000$ units of the Employee model. How many units of the Sport and Employee models would Elliott Trophies have to sell to achieve the same after$-$tax income it currently earns with the three models?