Assume that Painless Dental Clinics, Inc., offers three basicdental services. Here are its prices and costs: Price per UnitVariable Cost per Unit Units Sold per Year Cleaning $ 260 $ 1507,500 Filling 540 520 2,000 Capping 1,375 710 500 Variable costsinclude the labor costs of the dental hygienists and dentists.Fixed costs of $470,000 per year include building and equipmentcosts, marketing costs, and the costs of administration. PainlessDental Clinics is subject to a 30 percent tax rate on income. Acleaning “unit” is a routine teeth cleaning that takes about 45minutes. A filling “unit” is the work done to fill one or morecavities in one session. A capping “unit” is the work done to put acrown on one tooth. If more than one tooth is crowned in a session,then the clinic counts one unit per tooth (e.g., putting crowns ontwo teeth counts as two units). Required: (a) How much willPainless Dental Clinics, Inc., earn each year after taxes? (b)Assuming the above sales mix is the same at the break-even point,at what sales revenue does Painless Dental Clinics, Inc., breakeven? (Do not round your intermediate calculation.) (c) Assumingthe above sales mix, at what sales revenue will the company earn$154,000 per year after taxes? (Do not round your intermediatecalculation.) (d-1) Painless Dental Clinics, Inc., is consideringbecoming more specialized in cleanings and fillings. What would bethe company’s revenues per year if the number of cleaningsincreased to 10,500 per year, the number of fillings increased to2,100 per year, while the number of cappings dropped to zero? Withthis change in product mix, the company would increase its fixedcosts to $520,000 per year. What would be the effect of this changein product mix on the clinic’s earnings after taxes per year? (d-2)If the clinic's managers seek to maximize the clinic's after-taxearnings, would this change be a good idea? Yes No