Breed Products has performed extensive studies on its costs and production and estimates the following annual costs based on 160,000 units (produced...

$897,000 

a. Breed's unit selling price that will yield a profit of $543,000, given sales of 160,000 units.

b. Breed's dollar sales that will yield a projected 25 percent profit on sales, assuming variable costs per unit are 51 percent of the selling price per unit and fixed costs are $494,400.

c. Management believes that a selling price of $7.20 per unit is reasonable given current market conditions. How many units must Breed sell to generate the revenues (dollar sales) determined in requirement (b)?