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Hacker Golf has developed a unique swing trainer golf club. They currently pay a production company to produce the golf club for them at a cost of $22 each. Other variable costs total $6 per golf club, and fixed expenses are $192,000. Hacker Golf currently sells the trainer golf club for $48. NOTE: Solve each requirement as a separate situation and always go back to original data unless otherwise directed. Round all answers to nearest unit or nearest cent.

A. Calculate Hackers annual breakeven point in units.

B. Assume Hacker wants to earn a Profit of $120,000. How many units must it sell?

C. Hacker Golf is considering raising its selling price to $49.95. Calculate the new breakeven point in units.

D. Hacker Golf has found a new company to produce the golf club at a lower cost of $19. Calculate the new breakeven point in units.