Pruton Processing is a single-product entity, and provides the following summary data relating to its product for 2017.

Required
a. Calculate the break-even in units and sales dollars for 2017.
b. Calculate the profit earned in 2017.
c. Pruton Processing is considering introducing a second product that would result in the following estimates.

i. Calculate the number of units (in total and per product) required to break even.
ii. Calculate the number of units (in total and per product) required — in the first year of the two products — to earn the same profit as for 2017.

Selling price per unit Variable manufacturing costs Annual fixed manufacturing costs Variable marketing, distribution and administration costs costs Annual fixed non-manufacturing Annual volume $40 $14 $300 000 $10 $180 000 38 000 units