Your company makes tennis rackets which you sell through a specialty shop. You instructed the shop owner whose policy is to realize 40% margin on anything s/he sells to sell them at $150.00 per racket. Your production cost and other expenses are below:

Factory Labor per racket	$15.00
Materials per racket	$20.00
Racket labels (per 5,000)	$500.00
Racket design	$20,000.00
Advertising	$10,000.00
Shipping to the store	$5,000.00

In addition to these expenses, you have negotiated an endorsement contract with Mr. Tiger Brown, your former roommate at The Celebrity Tennis Academy, who is now a fairly good professional tennis player. He charges $5.00 per tennis racket.

a. How many units would you have to sell if you want to realize a profit of $50,000?

b. Suppose the market for your type of racket is 300,000. What share of the market would you have to capture in making the $50,000 profit?

c. What share of the market would have to capture to breakeven only?

d. Now, supposed instead of charging endorsement fee per racket as in stated in the question. Mr. Brown charges $50,000 flat fee which is treated as advertising expense. What then will be your breakeven volume?