$\backslash$table$[[,\backslash$table$[[$Price per$],[$Uhit$]],\backslash$table$[[$Varlable cust per$],[$unit$]],\backslash$table$[[$LnLts $5$ald$],[$per Mear$]]],[$Entry$,5240,5\mathrm{.}169,2\mathrm{.}204],[$Management$,998,340,($We$\%],[$Executive$,4,5020,3,400,294]]$

Variable custs include the labor costs of the coacties whto woek as conlract employees. Fined casts of $$70,000$ per year include marketing, information technology, and other costs of administration. A basic "unit Es a sctreduled block of coaching and ferdback sessions. The number of sessions in a block, the length of the sessions, and the experience of the codch yary across the services. Ih Entry service is designed for someone about to enter the job market, phen about to leawe college or he dacharged from the mifdry. The Managentent service is designed tor those with some work eqpenerke who are about to take on managerial and superatory duties. The Exccinme service is designed for those about to enter the top level of management at their angantzation.

Maxwcil Professional Coacting is subject to a $23$ percers tax rale.

Required:

a$.$ Given this information, how much will MPC earn each year atter tames?

b$.$ Assuming the grven sales mix is the same at the break even point, at what sales revenue does MPC break even?

c$.$ Ad what sales revenue will MPC earn $$279,500$ per year after laxes assuming the gimer sales mis?

d$-$t$.$ MPC is considering becoming mare specialized ni Management and Execubve services, or as the marketing manager puts it$,$ "our best clomts "The markeong group has put together a plan that would resatt in the following changes. The number of Management clents would increase to $1000$ per year and the number of Executhe dients wouldincrease to $400$ per year. As the same time, the number of Enry clems would drop to $600$ per year. After additional study the MPC believes this would require an increase in fixped costs to $$960,000$ per year fup from the $$710,000$ in fixed costs abouel. Calculthe the aftet$-$har ebrnings;

d$\mathrm{.}2.$ Considening this new informatuon ond if MPC$\text{'}$s managers seek to maximze the company'satier$-$tax earnings, would this change be a good idea?