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	$	14		$	11
Variety 2		15			13
Variety 3		20			13
Entire firm							$	48,200

The sales mix (in cases) is 50 percent Variety 1, 25 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 $49,400 after taxes assuming the same sales mix?