5-Cuff budgets sales of its truck tires at $210 per tire and estimates that 10000 tires can be sold during the coming year. Variable costs per tire are $60 and Cuff desires a profit of $28 per tire. The target cost per tire is

$210.

$182.

$60.

$150.

4-

in September, Sheffield Company had the following financial statement amounts related to producing 400 units:

Direct materials	$21600
Depreciation expense	8800
Sales revenue	76000
Direct labour	18400
Rent expense	20000

How much is the net profit, (loss), for September?

$36000

$7200

$54400

$16000