Liliac Company sells a single product. The selling price of the product is $100 per unit. Variable cost is $60 per unit. Total fixed cost is $130,000. Currently, the company is selling 5,000 units of the product, and making a $70,000 profit.

Suppose that the company's variable expense per unit has gone down by $10 per unit. However, total fixed cost has increased by $70,000.

Now the company wants to make the same amount of profit as before without changing the sales units. For that purpose, the selling price should be changed. How much will be the new selling price per unit?

	A.	$120
	B.	$96
	C.	$104
	D.	$114

A company buys and resells a single product. To buy the product, it cost $30 per unit. The selling price is $50 per unit. The company has total fixed expenses of $24,000. The income tax rate is 30%.

If the company wants to generate a $4,200 profit after-tax, the company has to sell how many units of the product?

	A.	1,500 units
	B.	1,200 units
	C.	480 units
	D.	600 units