Webber, Inc. developed the following information for its product:

Per Unit

Sales price $90

Variable cost 63

Contribution margin $27

Total fixed costs $1,215,000

Answer the following independent questions.

How many units must be sold to break even?

Number of units to be sold:______________

What is the total sales that must be generated for the company to earn a profit of $60,000?

Total sales:______________

If the company is presently selling 50,000 units, but plans to spend an additional $108,000 on an advertising program, how many additional units must the company sell to earn the same net income it is now making?

Additional units:______________

Using the original data in the problem, compute a new break-even point in units if the unit sales price is increased 20%, unit variable cost is increased by 10%, and total fixed costs are increased by $236,250.(Round down your answer to whole unit, e.g. 15,000.)

New break-even point:____________