Alpha Company manufactures a single product that sells for $110 per unit and whose total variable costs are $88 per unit. The company%u2019s annual fixed costs are $308,000.

(1)	Prepare a contribution margin income statement for Alpha Company at the break-even point. (Leave no cells blank - be certain to enter "0" wherever required. Input all amounts as positive values. Omit the "$" sign in your response.)

ALPHA COMPANY Contribution Margin Income Statement (at Break-Even)
(Click to select) Fixed costs Sales Contribution margin Variable costs Income taxes	$
(Click to select) Sales Fixed costs Contribution margin Income taxes Variable costs
(Click to select) Contribution margin Income taxes Sales Fixed costs Variable costs
(Click to select) Contribution margin Fixed costs Income taxes Variable costs Sales
Net income	$

(2)	Assume if the company%u2019s fixed costs increase by $125,000, what amount of sales (in dollars) is needed to break even? (Omit the "$" sign in your response.)

Break-even point

$

Psi Company manufactures a single product that sells for $160 per unit and whose total variable costs are $128 per unit. The company targets an annual after-tax income of $640,000. The company is subject to a 20% income tax rate. Assume that fixed costs remain at $464,000.

(1)	Compute the unit sales to earn the target after-tax net income.

Unit sales

units

(2)	Compute the dollar sales to earn the target after-tax net income. (Omit the "$" sign in your response.)

Dollar sales

$