ABC sells services @ an average of $120 per hour.

Monthly fixed costs that are directly traceable to clients amount to $40,000.

Monthly fixed costs that are not directly traceable to $30,000.

Average variable costs the are directly traceable to clients amount to $60 per hour.

Average variable costs that are not directly traceable to clients amount to $10 per hour.

The tax rate is 40%.

Q1) How many hours are required to reach $900,000 in net income after taxes.