9/ The budgeted income statement presented below is for Burkett Corporation for the coming fiscal year. Compute the number of units that must be sold in order to achieve a target pretax income of $123,000.

Sales (40,000 units)				$	1,000,000
Costs:
Direct materials	$	263,500
Direct labor		241,500
Fixed factory overhead		107,500
Variable factory overhead		151,500
Fixed marketing costs		111,500
Variable marketing costs		51,500			927,000
Pretax income				$	73,000

Multiple Choice

30,000.

46,849.

56,151.

75,740.

51,500.

10/ A company has fixed costs of $82,000. Its contribution margin ratio is 41% and the product sells for $77 per unit. What is the company's break-even point in dollar sales?

Multiple Choice

$18,000.

$146,000.

$200,000.

$164,000.

$118,000.