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Cullumber Corporation sells a single product for $ 4 0 . Its management estimates the following revenues and costs for the year 2 0 2

Cullumber Corporation sells a single product for $40. Its management estimates the following revenues and costs for the year 2022:
Net sales
$420,000
Selling expenses-variable
$16,800
Direct materials
75,600
Selling expenses-fixed
16,800
Direct labour
50,400
Administrative expenses-variable
8,400
Manufacturing overhead-variable
16,800
Administrative expenses-fxed
8,400
Manufacturing overhead-fixed
25,200
a)
Determine the sales required to earn an operating income of $302,400 after tax. Cullumber Corporation's income tax rate is
50%.
Sales required to earn an operating income of $302,400
$

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