Gleason sells a single product for $14 per unit. The firm sells 80,000

units per year, with fixed costs of $560,000 and total variable costs of

$800,000.

Calculate the breakeven number of units per year for the firm.

Answer: __________

Calculate the breakeven number of units for the firm if they drop the

sales price to $12 per unit and reduce fixed costs to $500,000 per

year. Answer: __________

If these changes are made (price = $12 and fixed costs = $500,000)

what dollar volume of sales is required to earn a $100,000 profit?

Answer: $__________