Sales Variable costs: Total Per unit $150,000 $15.00 Direct manufacturing 90,000 9.00 Manufacturing overhead 10,000 1.00 Selling and administration 5,000 0.50 CM 45,000 4.50 Fixed costs: Selling and administration 10,000 1.00 Manufacturing overhead 15,000 1.50 Pre-tax income $20,000 Required (SHOW YOUR WORK) What is the break-even in units? What is the break-even in dollars? For a target profit of $30,000, what should be the number of units required? For a target profit of $30,000, what should be the dollar sales required?