CVP Hamlet House makes portable garden sheds that sell for $1,800 each. Costs are as follows: Per Unit Total Direct material Direct labor $800 90 Variable production overhead 60 Variable selling and administrative cost 50 Fixed production overhead. Fixed selling and administrative $440,000 132,000 a. How many garden sheds must the company sell to break even? garden sheds b. If Hamlet House's management wants to earn a pre-tax profit of $440,000, how many garden sheds must be sold? c. If Hamlet House's management wants to earn a pre-tax profit of $616,000, how many garden sheds must be sold? garden sheds garden sheds