1.Computation of Break-even Point expressed in Units:

Break-even Point (in units) = Fixed Costs/Contribution Margin per Unit

Here,

Contribution Margin per Unit = Sales Price per Unit - Variable Cost per Unit = $16 - $8 = $8 per unit

Break-even Point (in units) = $200,000/$8 = 25,000 units

2.Computation of Number of Units Firm sell to Earn a Profit of $280,000:

Number of Units Sold = (Fixed Costs+Required Profit)/Contribution Margin per Unit

= ($200,000+$280,000)/$8

= $480,000/$8

Number of Units Sold = 60,000 units

3.Computation of Profit:

Profit = Sales - Variable Cost - Fixed Cost

= $2,000,000 - ($2,000,000/$16*$8) - $200,000

= $2,000,000 - $1,000,000 - $200,000

Profit = $800,000