You have been provided with the following information regarding the Omaha Manufacturing Company:

Sales price $ 50

Variable manufacturing cost per unit 24

Variable marketing cost per unit 6

Fixed manufacturing costs 360,000

Fixed administrative costs 80,000

This information is based on forecasted sales of 30,000 units.

Required:(a) What is the expected operating profit for the upcoming year? (b) What is the break-even point in units? (c) If $180,000 of operating profit is desired, how many units must be sold?