The selling price is $80 per pair (unit) and variable costs are $60 per pair (unit). The sales volume of $776,000 generates $100,750 of net income before taxes.

Required:

A) Compute total fixed costs.

B) Compute total variable costs.

C) Compute the break-even point in units.

D) Compute the quantity of units above the break-even point to reach targeted net income before taxes.