For Ivanhoe Company, variable costs are 60% of sales and fixed costs are $ 210,600. Management's net income goal is $ 81,000. Compute the required sales in dollars needed to achieve management's target net income of $ 81,000. (Use the contribution margin approach.) Required sales $ Crane Corporation has fixed costs of $393,600. It has a unit selling price of $6, unit variable cost of $4.40, and a target net income of $1,230,000. Compute the required sales in units to achieve its target net income. Required sales units Determine the missing amounts. Unit Selling Price Unit Variable Costs Unit Contribution Margin Contribution Margin Ratio $ 670 $ 402 ta $ (a) $ 420 $ ta (c) $ 126 (e) $ (f) $ 488 25 Cullumber provides environmentally friendly lawn services for homeowners. Its operating costs are as follows. Depreciation $ 1,400 per month Advertising $ 300 per month Insurance $3,130 per month Weed and feed materials $ 14 per lawn Direct labor $ 12 per lawn Fuel $2 per lawn Cullumber charges $ 70 per treatment for the average single-family lawn. (a) Determine the company's break-even point in number of lawns serviced per month. Break-even point lawns