Sheridan Company sells its product for $ 280 per unit, the variable cost $ 240 per unit and the company fixed costs are $ 190000. The company is considering the purchase of some new equipment that will increase fixed costs by 25% and reduce variable costs by 25%. The company's sales price per unit will remain unchanged. Calculate the company's new break even point in units if it purchases the equipment.

Sheridan Company has sales of $497000, variable costs of $417480, and fixed costs of $28000. Pharoah Company has sales of $497000, variable costs of $209000, and fixed costs of $249000. Sheridan's contribution margin ratio is.

Sheridan Company sells its leading product for $30 per unit and has a contribution margin ratio of 30%. Total fixed costs are $208620 per year and Franklin has a 40% tax rate. How many units does the company need to sell to generate an after-tax operating profit of $51300?