Malume Ltd manufactures and sells a special cellphone for $20. The summarized income statement from 2019 is as follows  $ Sales 800,000 Direct materials 120,000 Direct wages 160,000 Variable production overheads 80,000 Fixed administration overheads 75,000 Fixed production overheads 100 000 Fixed selling and distribution overheads 60 000 595 000 Net profit before tax 205,000 Less provision for tax (40%) 82,000 Net profit after tax 123,000 

Required 

a) Calculate the break-even point in dollars and in units for 2019 

b) Determine the number of units sell in 2020 in order to achieve after the profit of $150 000 

c) Calculate the sales value required to achieve a net profit before tax of 15% of total revenue