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	$	15		$	12
Variety 2		16			14
Variety 3		21			14
Entire firm							$	48,400

The sales mix (in cases) is 60 percent Variety 1, 25 percent Variety 2, and 15 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 $50,245 after taxes assuming the same sales mix?