JRT, Inc., predicts the following unit costs of making and selling its single product at a volume of 6,000 units per month (72,000 per year) Total Costs Cost Per Unit Manufacturing costs $20 10 Materials (variable) Labor (variable) Variable overhead Fixed overhead Selling and administrative expenses: 7 Variable Fixed Total: JRT's income tax rate is 40%, and it sells its product for $75 per unit. Required: a. Determine JRTs monthly break-even point b. The number of units JRT would have to sell to earn a monthly net income (after-tax) of $77,400. c. The dollar amount of sales JRT would need to make to earn a monthly net income of $32,400