BA 213 CVP Intro SHORT ANSWER. Write the word or phrase that best completes each statement or answers the ques tion. 1) The Holiday Card Company, a producer of specialty cards, has asked you to com plete 1) several calculations based upon the following information: Income tax rate Selling price per unit Variable cost per unit Total fixed costs 30% $6.60 $5.28 $46,200.00 Required: a. What is the breakeven point in cards? b. What sales volume is needed to earn an after-tax net income of $13,028.40? c. How many cards must be sold to earn an after-tax net income of $18,480