Assume that Ocean King Products sells three varieties of canned seafood with the following prices and costs.

	Selling Price per Case			Variable Cost per Case			Fixed Cost per Month
Variety 1	$	16		$	13
Variety 2		17			15
Variety 3		22			15
Entire firm							$	48,600

The sales mix (in cases) is 40 percent Variety 1, 35 percent Variety 2, and 25 percent Variety 3.

Required:

a. At what sales revenue per month does the company break even?

b. Suppose the company is subject to a 35 percent tax rate on income. At what sales revenue per month will the company earn $51,090 after taxes assuming the same sales mix?