Cost Accounting - Units and Sales to Earn After-Tax Target Profit... Please help fill in the BLANKS. Thanks kindly!!

To convert before-tax income to after-tax income, divide the before-tax income by 1 minus the tax rate.

Example: Kalman Company has the following information:

Price	$10
Unit variable cost	$2.6
Total fixed cost	$33,400
Tax rate	40%

Kalman wants to earn after-tax income of $7,440 next year. What is the before-tax income?

Before-tax income = $7,440/(1 - 0.4) = $12,400

Suppose Kalman's tax rate was 35%, the before-tax income needed to earn $7,440 after taxes would be LOWER THAN $12,400.

The before-tax income in this case would be $ 11,446.0

The sales revenue needed to earn this level of before-tax income would be $ BLANK ANSWER (round your intermediate calculations and final answer to the nearest dollar).

We can show that this is true by constructing an income statement:

Sales	$60,603
Total variable cost (0.26 $60,603)	15,757
Contribution margin	$44,846
Total fixed cost	33,400
Operating income	$11,446
Less: income taxes (0.35 $11,446)	4,006
After-tax income	$7,440

Using the Kalman Company data, for each of the following scenarios, fill in the before-tax income needed and the sales revenue needed to earn the given after-tax income. (Round all dollar amounts to the nearest dollar.)

	Target After-Tax Income	Tax Rate	Before-Tax Income	Needed Sales Revenue
A.	$6,370	40%	$ BLANK	$ BLANK
B.	$6,370	35%	$ BLANK	$ BLANK
C.	$6,370	25%	$ BLANK	$ BLANK