Aldridge, Inc. produces and sells a single product. Unit costs for direct materials and direct labor are

$24 and $36, respectively. In March, 20,000 units were produced, and total overhead was

$214,000. In April, 26,000 units were produced, and total overhead was $259,000. Selling price of

the unit is $100.

a. Compute the total fixed overhead of the company.

b. Compute the contribution margin ratio.

c. Compute the company's break-even point in sales dollars.

d. Compute the number of units which must be sold to have net income of $122,000 (ignore

income taxes).