4.		Calculation of fixed costs at maximum selling price, to achieve desired profit.
		Target Sales Units				=	(	FC				P		)				CM per Unit
		15,000		units		=	(	FC				$251,000		)
		Multiplying both sides of the equation by											*	, we get:
		15,000		units						=		FC						$251,000
				FC		=	(	15,000						)				$251,000
				FC		=		$100,000
				Total fixed costs allowed														$100,000
				Less original fixed cost estimate														92,400
				Additional dollars available for advertising														$7,600

4. Calculation of fixed costs at maximum selling price, to achieve desired profit. Target Sales Units = ( FC P ) CM per Unit 15,000 units = ( FC $251,000 ) Multiplying both sides of the equation by $60.0 * , we get: 15,000 units = FC $251,000 FC = ( 15,000 ) $251,000 FC = $100,000 Total fixed costs allowed $100,000 Less original fixed cost estimate 92,400 Additional dollars available for advertising $7,600