For the coming year, Belton Company estimates fixed costs at $60,000, the unit variable cost at $25, and the unit selling price at $50.

For the coming year, Belton Company estimates fixed costs at $60,000, the unit variable cost at $25, and the unit selling price at $50. Determine (a) the break-even point in units of sales, (b) the unit sales required to realize operating income of $100,000, and (c) the probable operating income if sales total $400,000.