A t shirt company manufactures the smiley face t-shirts. The company sells all the standards sizes for $25. The current manufacturing facility relies heavily on direct labor workers. Accordingly, the variable cost per t-shirt is rather high at $15/shirt. Last year the company sold 30,000 t-shirts with the following information.

	amount	Unit cost	percentage
sales	750,000	25.00
Variable costs	(450,000)	15.00	60.0%
Contribution margin	300,000		40.0%

Fixed cost	(210,000)
Incomes before tax	90,000	12%

Income tax (21%)	(18,900)
Net income	71,100

1. Compute the break-even point in units and dollars
2. Compute the sales revenue required if the company want to earn profit of $150,000 before tax