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Dr. Jennifer Lainas Chapter 7 - CVP Analysis: Class Problem #3 Craftsman Tools manufactures a line of garden tools that hardware stores sell. The company's controller has just received the company's forecast for 2012 related to the three products: Weeders, Clippers, and Blowers. The preliminary information is as follows: Weeders Clippers Blowers Unit Sales 40,000 40,000 80,000 Unit Selling Price 80 $ 110 $ 135 Variable manufacturing cost per unit $ 53 $ 69 $ 77 Variable selling cost per unit 3 $ 9 $ 6 Fixed manufacturing costs $ 3,200,000 Fixed selling & admin costs $ 1,600,000 1. How many blowers must be sold next year to breakeven? 2. How many clippers must be sold to earn a target net income of $300,000 for the year? 3. What sales revenues must be generated from weeders in order to generate a net income of $500,000? 4. Suppose the company is able to decrease its variable selling costs for clippers by $6, and blowers by $4. How many units (in total) must the company now sell to breakeven