Please complete Exercise as follows:

If a product sells for $$250$ per unit and its variable costs per unit are $$170.$ The fixed costs are $$450,000.$ If the

company wants to earn $$30,000$ income before tax, how many units must be sold? Please show your calculation:

Braxton Corporation earned an after$-$tax net income of $$150,000$ last year. Fixed costs were $$625,000.$ The selling

price per unit of its product was $$150,$ of which $$50$ was the contribution margin. The income tax rate $40\%.$

a$)$ Calculate net income before taxes.

b$)$ How many units of product were sold last year? $($Use your TNI formula using net income before tax and the above

fixed cost.$)$

c$)$ Using last year's data, what would have been the break$-$even point in units last year?