The manufacturer of a product that has a variable cost of $2.40 per unit and total fixed cost of $111,000 wants to determine the level of output necessary to avoid losses.

a. What level of sales is necessary to break-even if the product is sold for $4.50? Round your answer to the nearest whole number. units

What will be the manufacturers profit or loss on the sales of 100,000 units? Round your answer to the nearest dollar. $

b. If fixed costs rise to $158,000, what is the new level of sales necessary to break-even? Round your answer to the nearest whole number. units

c. If variable costs decline to $2.15 per unit, what is the new level of sales necessary to break-even? Round your answer to the nearest whole number. units

d. If fixed costs were to increase to $158,000, while variable costs declined to $2.15 per unit, what is the new break-even level of sales? Round your answer to the nearest whole number. units

e. If a major proportion of fixed costs were noncash (depreciation), would failure to achieve the break-even level of sales imply that the firm cannot pay its current obligations as they come due? Suppose $86,000 of the above fixed costs of $111,000 were depreciation expense. What level of sales would be the cash break-even level of sales? Use the initial variable cost in your calculations. Round your answer to the nearest whole number. units