Fixed costs = $ 30/hr

Variable cost = $16/hr +2,500

Semivariable cost = $14/hour + $500

Required Return = $3,000

Tax rate = .40

Revenue = $15/unit

Production Units = 1,000 units

Time period = 200 hours

1. Find the following four break-even points in number of hours:

Shutdown point:

Break-even at costs:

Break-even at required return:

Break-even at required return after taxes:

2. Find the profit after taxes for time period of 100 hours in dollars: