1) Ken Corporation is selling its product at unit price of $15, variable cost per unit is $7, fixed cost is $12,000 and it is subjected to 40 percent tax rate (includes federal and state income tax). The desired after tax profit is $3,000, the number of units required to be sold is:

	A.	1,500 units
	B.	2,152 units
	C.	1,875 units
	D.	2,125 units

2) The following information pertains to Napa Valley Inc:

Selling price per unit	$50
Variable costs per unit	$30
Total fixed costs	$212,500
Tax rate	40%

The sales volume required to obtain a target after-tax profit of $54,000 is:

	A.	6,500 units
	B.	5,000 units
	C.	4,572 units
	D.	15,125 units

3)

The FIFA sports store sells 1 World Cup soccer ball for every 4 regular style balls.

	World Cup Soccer Ball	Regular Style Soccer Ball
Sale price per ball	$20	$10
Variable cost per ball	$10	$ 5

Total Fixed Cost for FIFA sports $12,000. Assuming a constant sales mix. The break-even unit sales volume is:

	A.	2,000
	B.	9,023
	C.	3,840
		D.7,200