The income statement for ABC's 2012 fiscal year is presented below. ABC manufactures one type of street lamp used on municipal roads. 

Sales 2,400,000 
Variable cost of goods sold 1,680,000 
Variable sales commissions 120,000 
Contribution margin 600,000 
Selling expense 105,000 
Sales commissions expense 48,000 
Administrative expense 212,000 
Net income 235,000 

Variable costs per unit are £6. 

Complete the following: 

Please note: Round all answers to two decimal places.

1. Calculate break-even in pounds. 

2. Calculate break-even in units. 

3. Calculate break-even in pounds if the sales price increases by 10% and fixed costs increase b y £12,000. 

4. Calculate break-even in pounds if total sales increases by 10% and fixed costs increase by 10%. 

5. Calculate sales (in pounds) to achieve £600,000 after tax. (Note: The tax rate is 40%.)