Blaster Corporation manufactures hiking boots. For the coming year, the company has budgeted the following costs for the production and sale of 30,000 pairs of boots:

	Budgeted Costs			Budgeted Costs per Pair			Percentage of Costs Considered Variable
Direct materials	$	630,000		$	21		100	%
Direct labor		300,000			10		100
Manufacturing overhead (fixed and variable)		720,000			24		25
Selling and administrative expenses		600,000			20		20
Totals	$	2,250,000		$	75

Instructions

a.	Compute the sales price per unit that would result in a budgeted operating income of $900,000, assuming that the company produces and sells 30,000 pairs. (Hint: First compute the budgeted sales revenue needed to produce this operating income.)