A to Z Pty Ltd has provided the following planned per-unit cost and sales data for the year ended 30 June 2016:

  

	A		B	C
Selling price Direct labour cost Direct materials cost Variable factory overhead Variable selling expenses		$90 18 28 10 4	$100 24 24 12 6	$80 16 12 8 4
Units sold in 2015 Planned 2016 unit sales		24000 31500	24000 36000	32000 22500

Fixed factory overhead costs are $1056000 per year, and the annual fixed selling and administrative costs are $352000.

Required

A. Calculate the break-even point for 2015 and 2016 in total units and the number of units of each product that must be sold at the break-even point.

B. Calculate the number of units of each product that would have had to be sold in 2015 to earn an after-tax profit of $246400. Assume a tax rate of 30%.

C. Calculate the number of units of each product that would have to be sold in 2016 to earn an after-tax profit of $255640.