help with the following:

3. The following information pertains to Oliwander's 2014 operations: Selling price per unit $50 Variable costs per unit $20 Total fixed costs $110,000 The sales dollars required to obtain a target pretax profit of $30,000 is: a. $125,000 b. $208,333 c. $250,000 d. $233,3334. Buckbeak Corporation had the following income statement for 2014: Sales $50,000 Less variable costs 28,000 Contribution margin $22,000 Less fixed costs 16,000