Glade, Inc. is trying to decide whether to increase the commission-based pay of its salespeople. Currently, each of its five salespeople earns a 9% commission on the units they sell for $100 each, plus a fixed salary of $40,200 per person. Glade hopes that by increasing commissions to 14% and decreasing each salespersons salary to $21,100, sales will increase because salespeople will be more motivated. Currently, sales are 20,000 units. Glades other fixed costs, NOT including the salespeoples salaries, total $585,000. Glades other variable costs, NOT including commissions, total $20 per unit.

a. What is the current profit?

b. What is the current break-even point in units?

c. What would the break-even point in units be if commissions are increased and salaries decreased?