Cactuar Sales Company is the exclusive distributor for a new revolutionary book bag. The product sells for 60.00 per unit and has a contribution ratio of 40.00%. The company fixed expenses are 360,000.00 per year. 76. At 30.00% income tax rate, what sales level in units and in sales pesos required to earn an annual pretax profit of 90,000.00? a. 18,750.00 units and 1, 125,000.00 pesos b. 17,850.00 units and 1,071,000.00 pesos c. 17,580.00 units and 1,054,000.00 pesos d. 15,870.00 units and 950,200.00 pesos 77. At 30.00% income tax rate, assume that negotiation with the various suppliers, the company was able to reduce its variable expenses by 3.00 per unit. What is the company's new break-even point in units and in sales pesos? a. 13,333.33 units and 800,000.00 pesos b. 15,000.00 units and 900,000.00 pesos c. 17,142.86 units and 1,028,571.43 pesos d. 16,666.67 units and 1,000,000.00 pesos