Plunda Co. is planning production for the coming year. The information to be used is based on a projection of cost information for the current year. Projections of the following costs are as follows:

Variable costs per unit:

Direct materials.........................$15.80

Direct labor................................11.60

Overhead......................................18.40

Selling costs.................................8.20

Fixed cost estimates:

Production costs.....................$212,400

Selling and administrative costs.....417,600

Plunda Co. sells its product for $90.00 per unit. Compute the following, showing your calculations:

a. The breakeven point in sales units

b. The breakeven point in sales dollars

c. The sales level in both sales units and dollars if a profit of $122,400 is projected