CVP Hamlet House makes portable garden sheds that sell for $1,800 each. Costs are as follows:

	Per Unit	Total
Direct material	$800
Direct labor	90
Variable production overhead	60
Variable selling and administrative cost	50
Fixed production overhead		$120,000
Fixed selling and administrative		36,000

a. How many garden sheds must the company sell to break even? Answer garden sheds b. If Hamlet Houses management wants to earn a pre-tax profit of $120,000, how many garden sheds must be sold? Answer garden sheds c. If Hamlet Houses management wants to earn a pre-tax profit of $168,000, how many garden sheds must be sold? Answer garden sheds