The following information relates to Milt Beauty Corp(MBC) :

Selling price per pack				$1000
Variable costs per pack:
Direct material				$250
Direct Labour				$100
Manufacturing Overhead				$60
Selling costs				$80
Total variable costs per pack				$490
Annual fixed costs:
Manufacturing Overhead				1,000,000
Selling and Administrative				2,500,000
Total Fixed costs				3,500,000
Forecast annual sales (2000 packs)				20,000,000

NB: As you can't manufacture part of a unit please round your answers up. 1. Break even point in units for MBC : (1 mark) 2. Break-even point in sales dollars for MBC: (1 mark) 3. How many packs would MBC have to sell in order to earn a profit of $147000? (1 mark) 4. What is the firm's Safety Margin? (1 mark) 5. How many packs would MBC have to sell in order to earn a profit of $147000 after tax? Assume MBC pays income tax of 30% (1 mark) 6.Management of MBC estimates that the variable manufacturing overhead costs will increase by 20% next year. How many packs will the company have to sell next year to reach the break-even point? (1 mark)