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Fantasmas Incorporated had the following information: ? Activity Driver______________ Unit Variable Cost_____________ Level of Activity Driver Units sold_______________________ $ 20___________________________ -- Setups _______________________ 1,200_________________________ 60

Fantasmas Incorporated had the following information: ?

Activity Driver______________ Unit Variable Cost_____________ Level of Activity Driver

Units sold_______________________ $ 20___________________________ --

Setups _______________________ 1,200_________________________ 60

Engineering hours ________________ 52_________________________ 1,500

Other data:

Total fixed costs (traditional)_______ $600,000

Total fixed costs (ABC) __________ $360,000

Unit selling price __________________$ 60 ?

How many units need to be sold to produce a before-tax profit of $80,000 using ABC?

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