Plastech Tanks Company is a large scale manufacturer of overhead water tanks. The company wants to analyze the feasibility of this product. The company is selling this tank for OMR 28. Cost and revenue information for the last fiscal year is given below:

	R.O
Revenue	672,000
Variable Costs	390,000
Fixed Costs	120,000
Income Before Tax	162,000
Income tax @ 30%	48,600
After Tax profit	113,400

a) What was the breakeven point last year?

b) How many units the company should have sold to make an after tax profit of R.O 150,000?

c) If the company would have sold 32,000 units, what will be the net profit?