Pinto Company manufactures printers and sells them for $150 each. Pinto’s capacity is 20,000 units per year. The following are the costs for making one  nit:

Direct materials.......................................... $25.00

Direct labour................................................. 55.00

Variable manufacturing overhead............. 13.00

Fixed manufacturing overhead*................ 18.00

Variable marketing and selling................... 12.00

Fixed marketing and selling*........................ 4.50

Tinto Printer Wholesaler would like to place a special one-time order of 5,000 printers, and offers to pay $120 per unit. This special order will incur one-time manufacturing fi xed costs of $45,000. Since Tinto places the order directly with Pinto, there will be no variable marketing or selling expenses incurred.
REQUIRED A. Consider Tinto’s special order alone, what is the breakeven point in sales units?
B. Suppose Pinto is working at 75% of its capacity. Should Pinto accept this special order in full?
C. Suppose Pinto is working at 85% of its capacity. Should Pinto accept this special order in full?
D. Suppose Pinto is working at 90% of its capacity. Should Pinto accept this special order in full?