Spalding produces acrylic and polycarbonate basketball backboard and rim sets. Assume the following represents sales information for last year.

	Acrylic	Polycarbonate	Total
Units manufactured and sold	4,000	7,000	11,000
Sales revenue	$1,200,000	$1,470,000	$2,670,000
Variable costs	693,500	908,500	1,602,000
Contribution margin	$506,500	$561,500	$1,068,000
Fixed costs			(851,260)
Before-tax profit			216,740
Income taxes (20%)			43,348
After-tax profit			$173,392

Required a. Determine the current break-even point in sales dollars. $Answer ?? b. With the current product mix and break-even point, determine the average unit contribution margin and unit sales. Note: Round average unit contribution margin to two decimal places (for example, round 7.555 to 7.56). Note: Round your answer for unit sales up to the nearest whole unit (for example, round 41.2 to 42). Average unit contribution margin: $Answer?? Unit sales: Answer?? c. Sales representatives believe that the total sales will increase to 11,500 units, with the sales mix likely shifting to 80% polycarbonate and 20% acrylic over the next few years. Evaluate the desirability of this projection. Profitability will Answer (increase/decrease/not change) with the projection shift.