Plunda Co. is planning production for the coming year. The information to be used is based on a projection of cost information for the current year. Projections of the following costs are as follows:

Variable costs per unit:
Direct materials	$15.80
Direct labor	11.60
Overhead	18.40
Selling costs	8.20
Fixed cost estimates:
Production costs	$212,400
Selling and administrative costs	417,600

Plunda Co. sells its product for $90.00 per unit. Compute the following, showing your calculations: a. The breakeven point in sales units b. The breakeven point in sales dollars c. The sales level in both sales units and dollars if a profit of $122,400 is projected