Aussie Sporting Company Pty Ltd produces two types of sporting balls: basketballs and footballs.

During the year ended 30 June 2019 it sold the balls in the proportion of three basketballs for every two footballs sold. The basketballs are high‐quality balls and sell for $120 each and the variable costs per ball are $80. The footballs sell for $110 each and the variable costs per ball are

$55. The fixed costs for Aussie Sporting Company are $432 400 per year.

Required

(a) Calculate the break‐even point in total units and the number of units of each type of ball that must be sold.

(b) How many basketballs and how many footballs must the firm sell to achieve an after‐tax profit of $579 600 if the tax rate is 30%?