United Distributors is a wholesale distributor of PepsiCola Aquafina for Lahore & Islamabad. Small and steady growth has been achieved by the company over the past few years, while bottled water prices increasing. The company is formulating its plan for the coming fiscal year. Presented below are the data used to project the current years after tax net income of $220,800. Tax Rate: 40% Average variable cost per bottle: Cost of bottle: $4.00; Selling: $0.80 Annual Fixed Cost: Selling: $320,000; Admin: $560,000 Estimated Annual Sales Volume: 780,000 bottles@$8.00 PepsiCola has announced that they will increase prices of their product an average of 15% in the coming year due to increase in materials and labor cost. United distributors expect that all other costs will remain at the same rates or levels as the current year. REQUIRED: a) Break Even Point (Bottles) b) Profit Before Tax c) Total sales ($) the company must achieve in the coming year to maintain the same net income after tax as projected for the current year if the sales price of bottle remains at $4 per bottle and the cost of bottle increases by 15%. d) Sales price per bottle that the company must charge to cover the 15% increase in the cost of bottle and still maintain the current CM Ratio.