1) Summersville Production Company had the following projected information for the current year:

Selling price per unit	$150
Variable cost per unit	$90
Total fixed costs	$300,000

What level of sales dollars is needed to obtain a target before-tax profit of $75,000?

a.$937,500

b.$750,000

c.$625,000

d.$375,000

2) Summersville Production Company had the following projected information for the current year:

Selling price per unit	$150
Variable cost per unit	$90
Total fixed costs	$300,000

What is the profit when one unit more than the break-even point is sold?

a.$600,060

b.$1,500,150

c.$60

d.$150