All costs are variable except for $137,500 of the overhead and $72,000 of the selling and administrative. The sales price was $10 per losf. (a) How many units must be sold to meet a target operating income of $324,000 ? (Round intermediate calculation to 2 decimal ploces, eg. 15.25 and final answers to 0 decimal places, e.3. 25,000) Must be sold loaves (b) If Crane desires a target operating income of $135,000, what is the amount of sales dollars needed to reach this target? (Round intermediate calculation to 2 decimal ploces, es. 15.25 and final answers to 0 decimal places, e.g. 25,000) Sales dollars Barbara Jones is preparing a direct labor budget. Her sales budget shows total sales units of 19000 and sales dollars of $57000. The direct materials purchases budget shows materials to be purchased of 27000 units and budgeted purchases cost of $18400. The production budget indicates a total of 27000 units to be produced. Standard direct labor hours per unit is 0.40 and the standard average wage rate is $9. What is budgeted direct labor cost? $172600 $243000 $97200 $115600