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		$80,000
Fixed selling and administrative		24,000

a. How many garden sheds must the company sell to break even? ____ garden sheds b. If Hamlet Houses management wants to earn a pre-tax profit of $80,000, how many garden sheds must be sold? ____ garden sheds c. If Hamlet Houses management wants to earn a pre-tax profit of $112,000, how many garden sheds must be sold? ____ garden sheds