Wildhorse Enterprises Ltd. has estimated the following costs for producing and selling 16,600 units of its product:

Direct materials		$83,000
Direct labour		132,800
Variable overhead		49,800
Fixed overhead		30,000
Variable selling and administrative expenses		49,800
Fixed selling and administrative expenses		37,500

Wildhorse Enterprises income tax rate is 40%.

Given that the selling price of one unit is $39, calculate how many units Wildhorse Enterprises would have to sell in order to break even.

Break-even units

=

Assume the selling price is $44 per unit. Calculate how many units Wildhorse Enterprises would have to sell in order to produce operating income of $25,700 before taxes.

Target units

=

units

Calculate what price Wildhorse Enterprises would have to charge in order to produce operating income of $27,000 after taxes if 7,500 units were produced and sold.

Wildhorse Enterprises should charge

$.

per unit

Calculate what price Wildhorse Enterprises would have to charge in order to produce a before-tax operating income equal to 30% of sales if 9,000 units were produced and sold. (Round answer to 3 decimal places, e.g. 15.254.)

Wildhorse Enterprises should charge

$

per unit