Gulf Shore Lawn and Garden Maintenance provides two general outdoor services: lawn maintenance and garden maintenance. The company charges customers $24.0 per hour for each type of service, but lawn maintenance has higher variable costs ($14.4 per hour) than garden maintenance ($7.2 per hour) because of fuel expenses incurred to operate lawn-mowing equipment. All employees are paid a fixed monthly salary. A contribution format income statement for a recent month for the two services appears below. During the month, 8,000 hours of lawn maintenance services and 2,000 hours of garden maintenance were provided:

	Lawn Maintenance			Per Hour			Garden Maintenance			Per Hour			Total
Sales	$	192,000		$	24.0		$	48,000		$	24.0		$	240,000
Variable expenses		115,200			14.4			14,400			7.2			129,600
Contribution margin	$	76,800		$	9.6		$	33,600		$	16.8			110,400
Fixed expenses														61,824
Operating income													$	48,576

Required:

1. Compute the overall CM ratio for the company.

2. Compute the overall break-even point for the company in sales dollars.

3. Compute the weighted-average CM per hour for the company. (Do not round intermediate calculations. Round your answers to 2 decimal places.)

4. Calculate the overall break-even point for the company in hours.

5. At the overall break-even point in total hours, how many hours of each service must be provided for the company to break-even?

6. Calculate the overall sales in dollars required to earn an after-tax profit of $53,760 if the tax rate is 30%.