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	$	13		$	10
Variety 2		14			12
Variety 3		19			15
Entire firm							$	48,000

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

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 $48,555 after taxes assuming the same sales mix?