The following data relate to a year's budgeted activity for Palisades Company, a single product company:

	Per Unit
Selling price	$16.00
Variable manufacturing costs	6.00
Variable selling costs	4.00
Fixed manufacturing costs (based on 120,000 units)	1.50
Fixed selling costs (based on 120,000 units)	.50

Total fixed costs remain unchanged within the relevant range in which the company is currently operating.

a.	What is the projected annual break-even sales in units?
b.	What dollar amount of sales would Jorgenson need to achieve operating income of $50,000?
c.	If fixed costs increased $15,000, how many more units must be sold to break even?