I am trying to answer 26 which has 2 parts at the bottom of the first page and one at the top of the second page. if you could show your work it would help me figure what step I missed as I am not coming up with a good answer. TIA.

2-24 Breakeven analysis Group Company produ attributes: price, $10; variable material cost, $2; variable direct labor cost, $3; variable facturing overhead, $1.50; and fixed manufacturing overhead, $1.50. Total fixed costs at Group Company are $5,000,000. How many units must Group Company sell to break even? 25 Target profit Event Company produces a single product with the following characteristics: price per unit, $25.00; variable material cost per unit, $8.60; variable labor cost per unit, $3.60; variable overhead cost per unit, $1.80; and fixed overhead cost per unit, $2.00. Event Company's manufacturing fixed costs are $5 million, and selling, general, and administration fixed costs are $2.5 million. What dollar sales are required for Event Company to earn a target profit of $500,000? 26 Breakeven analysis Klear Camera Company is planning to introduce a new video camera. The camera's selling price is projected to be $1,000 per unit. Variable manufacturing costs are esti- mated to be $500 per unit. Variable selling costs are 10% of sales dollars. The company expects the annual fixed manufacturing costs for the new camera to be $3.5 million. Required (a) Compute Klear's contribution margin per unit and contribution margin ratio. (b) Determine the number of units Klear must sell to break even. bridge Business Publishers Chapter 2 Using Costs in Decisio (e) Klear is considering a design modification that would reduce the variable cost of the camera by $50 per unit. Explain whether this change will cause Klear's breakeven point to increase or decrease compared to the initial plan. Breakeven analysis Hawk Company produces a single product that sells for $6.00 per unit and has a variable cost of $4.50 per unit. Total fixed costs at Hawk Company are $5.4 million. In order to earn a pretax target profit that is 10% of sales, how many units must Hawk Company sell? Breakeven analysis, target profit Last year, Able Co. recorded sales revenues of $1.26 million, variable costs of $570,000, and fixed costs of $480,500. (4 Required (a) At what sales dollar level will Able earn a before-tax target profit of $250,000? (b) At what sales dollar level will Able break even? Breakeven analysis, target profit Happy Airlines (HA) is considering offering flights between Buffalo, New York, and Seawell, Barbados. The accounting group at HA has estimated the aver- age fuel and other flight-related costs on each one-way flight will be $45,000. These costs do not vary with respect to the number of passengers. The aircraft capacity is 140 passengers. If the aircraft is full, the estimated revenue for a one-way flight will be $50,000. (L Rorld