Flounder Company, which is subject to a 40% income tax rate, projected its income before taxes for next year as shown here:

Sales (272,000 units)			$13,600,000
Cost of sales
	Variable costs		3,400,000
	Fixed costs		5,100,000
Pretax earning			$5,100,000

1) If Flounder wants $7,650,000 in pretax earning, what is the required level of sales, in dollars?

2) If Flounders net assets are $61,200,000, what amount of revenue must be achieved for Flounder to earn a 10% after-tax return on assets?

3) If Flounder wants after-tax earnings of 30% of sales, what is the required level of sales in dollars and in units?