Exercise 179 Webber, Inc. developed the following information for its product:

Per Unit
Sales price	$90
Variable cost	63
Contribution margin	$27
Total fixed costs	$1,080,000

Answer the following:

How many units must be sold to break even?

Number of units to be sold

What is the total sales that must be generated for the company to earn a profit of $60,000?

Total sales

$

If the company is presently selling 45,000 units, but plans to spend an additional $108,000 on an advertising program, how many additional units must the company sell to earn the same net income it is now making?

Additional units

Using the original data in the problem, compute a new break-even point in units if the unit sales price is increased 20%, unit variable cost is increased by 10%, and total fixed costs are increased by $210,000. (Round down your answer to whole unit, e.g. 15,000.)

New break-even point