The DeWayne Company sells binoculars for $140 per unit. The variable cost is $100 per unit while the

fixed costs are $1,200,000.

Compute:

1. The anticipated break-even sales (units) for binoculars.
2. The sales (units) for binoculars required to realize the target operating income of $400,000.
3. Determine the probable operating income (loss) if sales total of 32,000 units.
4. If the selling price goes up to $150 per unit while all costs remain the same, what is the new break-even point?

Please show work, thanks!!