22 Raven Company has a target of $70,600 pre-tax income. The contribution margin ratio is 24%. What amount of dollar sales must be achieved to reach the goal if fixed costs are $37,200? 2 01:07:38 Multiple Choice $535,000. O $294.167 $380,000 O $149,67 O $37,200 23 During its most recent fiscal year, Dover, Inc. had total sales of $3,280,000. Contribution margin amounted to $1,540,000 and pretax income was $460,000. What amount should have been reported as variable costs in the company's contribution margin income statement for the year? 01:06:48 Multiple Choice $2,000,000 $2.820,000. O $1,280,000 O $1,080.000 $1,740,000