Maine Outfitters produces boots for outdoor enthusiasts. Average cost information for its

boots is found below:

Selling price per unit

$$90$

Variable cost per unit

Direct Material

$$25$

Direct Labor

$ $10$

Manufacturing Overhead

$$7\mathrm{.}50$

Marketing

$$2\mathrm{.}50$

Annual Fixed Costs

$$477,000$

What is the break$-$even point in units? Note:

round your answer to the nearest whole unit

number.

b$.$ How many units must Maine Outfitters sell in

order to earn $$225,000$ in operating income?

Note: Round your answer to the nearest whole

unit number.

c$.$ Assume Maine Outfitters is subject to a $25\%$

tax rate. How many units must the company sell

in order to earn $$270,000$ in after$-$tax income?

Note: Round your answer to the nearest whole

unit number.

d$.$ Assume Maine Outfitters is currently selling

$20,600$ units. Calculate the company's margin of

safety in sales dollars. Note: Round your answer

to $2$ decimals.