The following information pertains to the A companys 2014 operations:

Selling Price per Unit	$50
Variable Costs per Unit	$10
Total Fixed Costs	$55,000

A. What is the A companys break-even point in units? in Dollars?

B. What are the sales dollars required to obtain a pretax profit of $17,000?

C. If management decided to increase total fixed costs to $75,000, what would the new break-even point be, in both units and dollars? What would the sales dollars be to obtain the same $17,000 in profit?