Sales price per unit $8.50 Direct labor per unit $1.90 Direct materials per unit $2.60 Variable overhead per unit $1.40 Factory overhead that does not change with volume $327,600 General and administrative expenses $194,000 What will be the profit before taxes if sales are 250,000 units ? 1) 128,400 2) 225,800 3) 478,400 4) 1,000,000 Sales price per unit $8.50 Direct labor per unit $1.90 Direct materials per unit $2.60 Variable overhead per unit $1.40 Factory overhead that does not change with volume $327,600 General and administrative expenses $194,000 If a proposal will increase the fixed costs by 10% and lower the direct materials per unit by $.50 what would be the new breakeven point in dollars? 1) $1,354,711 2) $1,875,754 3) $1,573,213 4 $2145.63 Sales price per unit 58.50 Direct labor per unit $1.90 Direct materials per unit $2.60 Variable overhead per unit $1.40 Factory overhead that does not change with volume $327,600 General and administrative expenses $194,000 Using the original contribution margin, a reduction in sales of 100 units below break even point will result in a net profit before taxes of: 1) Negative 2,600 2) Negative 3.100 3) Exactly zero 4) Positive 2.600