In 2015, Vario Company expects to sell 54,000 units of its only product at a price per unit of $290 The following information is available The variable manufacturing cost per unit is $164 The variable selling expense per unit is $10 The fixed manufacturing cost is $40 per unit, based on an annual production volume of 60,000 units Fixed selling expenses are estimated to be $500,000 for the year. Required 1. Calculate the break-even sales in dollars Break-even sales 2. A cost-saving machine can be purchased. It will add $340,000 to the fixed manufacturing costs. The machine will lead to a $5 reduction in variable manufacturing costs per unit. However because of the poor economy, the product has to be promoted more intensively and the promotion budget will have to increase by $20,000. The company's tax rate is 40% a. Calculate the sales revenue required to maintain the current level of after-tax profit if the new cost structure is put in place after purchasing the new cost-saving machine. (Round "Sales units" value to whole number.) Sales revenue