Total Per unit Sales $150,000 $15.00
Variable costs: Direct manufacturing 90,000 9.00
Manufacturing overhead 10,000 1.00
Selling and administration 5,000 0.50
CM 45,000 4.50
Fixed costs: Selling and administration 10,000 1.00
Manufacturing overhead 15,000 1.50
Pre-tax income $20,000
Required
What is the break-even in units? What is the break-even in dollars? For a target profit of $30,000, what should be the number of units required? For a target profit of $30,000, what should be the dollar sales required?