The B company had the following functional income statement for the month of May 2011.
Functional Income Statement
Sales (15,000 units) $300,000
COGS
Direct materials $60,000
Direct labor $45,000
Variable Manufacturing overhead $37,500
Fixed factory overhead $50,000 $192,5000
Gross Profit $107,500
Selling & Admin. expenses
variable $7,500
fixed $20,000 $27,500
Net Income $80,000
A. Calculate the company's break-even point in units
B. Calculate the company's break-even point in sales volume
C. If the company wants to have a target profit of $10,000, re-calculate the break-even point in units