P3-30. High-Low Cost Estimation and Profit Planning
Comparative 2011 and 2012 income statements for Dakota Products Inc. follow:
		DAKOTA PRODUCTS INC.
		Comparative Income Statements
		For Years Ending December 31, 2011 and 2012
				2011		2012
		Unit Sales		5,000		8,000
		Sales Revenue		$65,000		$104,000
		Expenses		-70,000		-85,000
		Profit (loss)		($5,000)		$19,000
Required
a. Determine the break-even point in units.
b. Determine the unit sales volume required to earn a profit of $10,000.