Yamakawa Corporation produces and sells a single product. Data concerning that product appears below:

Selling price per unit....... $200.00

Variable expense per unit......... $64.00

Fixed expenses per month........ $670,480

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Breakeven point in unit sales = 4,930 units

Breakeven point in sales dollars = $986,000

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1) If fixed expenses decrease to $663,408, what is the new breakeven point in units AND sales dollars?

2) If fixed expenses stay at $670,480 and selling price stays at $200.00, but variable expense per unit decrease to $55 per unit, what is the new breakeven point in units AND sales dollars?

3) If selling price stays at $200.00, variable expense stays at $64.00, but fixed expenses decrease to $664,840, how many units must be sold to make a target profit of $24,000?