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 over heads 80 000

Fixed administration over heads 75 000

Fixed production over heads 100 000

Fixed selling and distribution over heads 60 000 595 000

Net profit before tax 205 000

Less provision for tax (40%) 82 000

Net profit after tax 123 000

Required

1. Calculate the break-even point in dollars and in units for 2019
2. Determine the number of units to sell in 2020 in order to achieve after profit of $150 000
3. Calculate the sales value required to achieve a net profit before tax of 15% of total revenue [25]