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	$	5		$	4
Variety 2		7			5
Variety 3		12			8
Entire firm							$	46,600

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? (Do not round intermediate calculations. Round your final answer to the nearest whole dollar.)

b. Suppose the company is subject to a 35 percent tax rate on income. At what sales revenue per month will the company earn $42,640 after taxes assuming the same sales mix? (Do not round intermediate calculations. Round your final answer to the nearest whole dollar.)