Blue-bird Company operates a single-product entity. Data relating to the product for 2019 are as follows:

Annual Volume 64000 units Sellin Price per unit $ 50 Variable manufacturing costs per unit $ 18 Annual fixed manufacturing costs $640 000 Variable marketing and distribution costs unit $ 12 Annual fixed non-manufacturing costs $320 000

Required:

(a) Calculate total fixed costs per unit

(b) Calculate the total variable costs per unit

(c) Calculate the break-even units for 2019

(d) Changes in marketing strategy are planned for 2020. This would increase variable marketing and distribution costs by $4 per unit, and reduce fixed non-manufacturing costs by $120,000 per year.

Calculate the break-even units for 2020 under the new marketing strategy

(e) The company would like to make a profit of $70,000 before tax. Calculate the number of units based on the original information in the table.