Question 1.1:

Three production processes - A, B, and C - have the following cost structure:

the selling price is 6.12 per unit

Process	Fixed Cost per Year	Variable Cost per Unit
A	131276	3.81
B	85672	4.37
C	78501	4.50

How many units per year must be sold with process B to have annual pre-tax profits of 49460 if the selling price is 6.12 per unit? (Round to the nearest integer).

How many units per year must be sold with process C to have annual pre-tax profits of 49460 if the selling price is 6.12 per unit? (Round to the nearest integer).

Considering the pre-tax profits per period , what is the break-even volume for process A? (Round to the nearest integer).

Considering the pre-tax profits per period , What is the break-even volume for process B? (Round to the nearest integer).