James Jim Inc. produces the following three products: T-Shirts Hats Sweatshirts Selling price per unit $40 $16 $50 Less: Variable costs per unit - 28 - 12 - 30 Contribution per unit $12 $ 4 $20 Fixed costs are $77,000 per year. All sales: 50% of all sales in units are T-Shirts, 30% are Hats, and 20% are Sweatshirts. Required: Calculate the following values: SHOW ALL CALCULATIONS TO GET CREDIT. ROUND EACH NUMBER TO TWO (2) DECIMAL PLACES.

A. Break-even point in total units

B. Number of T-shirts that will be sold at break-even

C. Total sales in units to obtain a before-tax profit of $22,400