The Bruggs & Strutton Company manufactures an engine for carpet cleaners called the "Snooper." Budgeted cost and revenue data for the "Snooper" are given below, based on sales of 40,000 units.

Less: cost of goods sold $1,120,000

Gross margin $480,000

Less: Operating expense $100,000

Net Income $380,000 Cost of goods sold consists of $810,000 of variable costs and $310,000 of fixed costs. Operating expenses consist of $30,000 of variable costs and $70,000 of fixed costs. Required: A. Calculate the break-even point in units and sales dollars.

B. Calculate the safety margin.

C. Assuming a 35% tax rate only for Part C, how many units must Bruggs & Strutton must sale in order to an after tax profit of $450,000.

D.Bruggs & Strutton received an order for 6,000 units at a price of $25.00. There will be no increase in fixed costs, but variable costs will be reduced by $0.54 per unit because of cheaper packaging. Determine the projected increase or decrease in profit from the order.