Martin Footwear produces high quality computer bags. The accountant has prepared the following budget information for 2019: Fixed costs (total) Manufacturing Marketing and selling Administrative Total fixed costs Other information $2,500,000 250,000 750,000 $3,750,000 Sales in dollars (total) $7,500,000 Selling price per unit $150 Variable manufacturing costs per unit $60 Variable selling costs per unit $10 40% Income tax rate Required a) What is the break-even point for 2019 in units and in sales dollars? (ignore income taxes) b) What is the projected net income before tax for 2019?