Wren Company produces three products with the following characteristics:

	regular	custom	deluxe
planned unit sales	13,000	10,000	8,000
price per unit	$13	$18	$21
variable cost per unit	$6	$9	$15

Total fixed costs at Wren Company are $200,000 per year.

(a) Assuming a constant sales mix, how many units of each of the three products must Wren

Company sell in order to break even?

(b) Assuming a constant sales mix, if Wren Company faces a tax rate of 30% and has a target

after-tax income of $50,000, how many units of each of the three products must Wren Com-

pany sell?