Yilan Company is considering adding a new product. The cost accountant has provided the following data.

Expected variable cost of manufacturing$49 per unit

Expected annual fixed manufacturing costs$68,000

The administrative vice president has provided the following estimates.

expected sales commission $3 per unit

Expected annual fixedadministrative costs 52000

a)If the sales price is set at $67, how many units must Yilan sell to break even?

b)Yilan estimates that sales will probably be 10,000 units. What sales price per unit will allow the company to break even? c)Yilan has decided to advertise the product heavily and has set the sales price at $72. If sales are 7,000 units, how much can the company spend on advertising and still break even?