Bright Electronics produces basic and advanced model televisions. The basic model is sold at $500 each, and the advanced model is sold at $900 each. The variable cost of making the basic model is $350 each. It costs an extra $200 to make the advanced model. It takes 20 labor hours to make 50 basic televisions and 30 labor hours to make 50 advanced televisions. There are 5,000 hours of labor time available for production each week. The maximum weekly sales for the basic and advanced televisions are 1,000 and 400 units, respectively. Fixed production costs total $1,000,000 per year. All selling costs are fixed.

Required: (a) Determine the optimal production level in number of units for each product. (b) Prepare a trial balance for the company based on the optimal production level. (c) Calculate the company's tax liability assuming a tax rate of 28%.