Royale Aluminum desires an after-tax income of $500,000. It has fixed costs of $2,500,000, a unit sales price of $300, and unit variable costs of $150, and is in the 40% tax bracket.

Required:

1.) What is the break-even point in units?

2.) What is the break-even point in dollars?

3.) How many units needed to earn $500,000 net operating income when no income tax existed?

4.) What amount of pre-tax income is needed to earn an after-tax income of $500,000?