Ivanhoe Enterprises Ltd. has estimated the following costs for producing and selling 16,400 units of its product:

Direct materials		$82,000
Direct labour		114,800
Variable overhead		32,800
Fixed overhead		30,000
Variable selling and administrative expenses		65,600
Fixed selling and administrative expenses		37,500

Ivanhoe Enterprises income tax rate is 40%.

Given that the selling price of one unit is $38, calculate how many units Ivanhoe Enterprises would have to sell in order to break even.

Break-even units

enter a number of units for break even

Assume the selling price is $43 per unit. Calculate how many units Ivanhoe Enterprises would have to sell in order to produce operating income of $25,400 before taxes.

Target units

enter a number of target units

units

Calculate what price Ivanhoe Enterprises would have to charge in order to produce operating income of $27,000 after taxes if 7,500 units were produced and sold.

Ivanhoe Enterprises should charge

$enter a dollar amount per unit

per unit

Calculate what price Ivanhoe Enterprises would have to charge in order to produce a before-tax operating income equal to 30% of sales if 9,000 units were produced and sold. (Round answer to 3 decimal places, e.g. 15.254.)

Ivanhoe Enterprises should charge

$enter a dollar amount per unit rounded to 3 decimal places

per unit