What is the volume in terms of sales dollars needed to yield a target net profit ?

If the unit Selling price $60

Direct labour $6 per unit

Direct material. $8 per unit

Variable factory overhead $5 per unit

Variable selling & Administration expenses $6 per unit

Total fixed cost per annum $280000

Estimated sales volume for the year 15000 units.

So the solution I did is as follow:

UCM = USP - UVC = 60 - (8+6+5+6) = 35

to calculate the break even = FIXED COST/UCM = 280000/35 = 8000

2- the volume in terms of sales dollar needed to yield a target net profit of 70000 is : I'm getting wrong answer could you please seee my steps and let me know what I'm doing wrong; first thing we need to know target profit before = Target net profit/1- rate

= 70000/1-30% = 100000

UCMR = UCM/USP = 35/60 = 0.583333

volume in terms of sales dollars = FC + Target profit before/UCMR = 280000+100000/.058 = 655172 the answer should be 600000

3- Assume the original data if the yearly fixed costs are increased by 30000 the breakeven sales revenue is (Im getting wrong answer ) I figure it out this question is 310000/CMR = 310000/0.583333 = 531429