3.2 Delta Co. sells a product for $150 per unit. The variable cost per unit is $90 and fixed costs are

$15,250. Delta Co.’s tax rate is 36% and the company wants to earn $44,000 after taxes.

A. What would be Delta’s desired pre-tax income?

B. What would be break-even point in units to reach the income goal of $44,000 after taxes?

C. What would be break-even point in sales dollars to reach the income goal of $44,000 after taxes?

D. Create a contribution margin income statement to show that the break-even point calculated in B, generates the desired after-tax income.