(Multiproduct firm) Techno Sounds, Inc., makes portable refrigerators, ice trays, and batteries that sell in a normal sales mix of 1:3:6. The following fi¬ nancial information is available:

The firm is in a 40 percent tax bracket.

a. What is the annual break-even point in revenues?

b. How many refrigerators, ice trays, and batteries are expected to be sold at the break-even point?
C. If the firm desires pre-tax income of $114,640, how much total revenue is required, and how many units of each product must be sold?

d. If the firm desires net income of $103,176, how much total revenue is required, and how many units of each product must be sold?

e. If the firm achieves the revenue determined in part (d), what is its mar¬ gin of safety in dollars and as a percentage?

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Variable product costs Variable selling expenses Variable administrative expenses Selling price (1) Refrigerators $ 62.00 Annual fixed factory overhead Annual fixed selling expenses Annual fixed administrative expenses (3) Ice Trays (6) Batteries $1.20 $0.22 14.00 0.50 0.10 3.00 0.05 0.03 140.00 5.00 0.50 $110,000 60,000 16,920