Revenue and cost information for Que Company is as follows: Selling price per unit Direct materials per unit Direct manufacturing labor per unit Variable overhead per unit Fixed overhead costs Variable selling per unit Fixed selling costs $20.00$4.00$1.60$0.40$50,000$2.00$46,000 a. What is the current breakeven point in number of units? b. Calculate the amount of Sales dollars needed to earn the target operating income of $105,000 ? c. If Que Co. pays taxes at a 20% tax rate, how many units must be sold to generate Net Income of $115,200