JUmatS the breakeven point in units for 2017? Mr. Brooks has set the revenue target for 2018 at a level of $875,000 (or 25,000 bowls). He believes an additional marketing cost of $16,500 for advertising in 2018, with all other costs remaining constan be necessary to attain the revenue target. What is the net income for 2018 if the additional st spent and the revenue target is met? What is the breakeven point in revenues for 2018 if the additional $16,500 is spent for advertising? e for 2017? 3. t, will 6,500 is 4. 5. If the additional $16,500 is spent, what are the required 2018 revenues for 2018 net income to equal 2017 6. At a sales level of 25,000 units, what maximum amount can be spent on advertising if a 2018 net income 3-42 CVP, sensitivity analysis. The Derby Shoe Company produces its famous shoe, the Divine Loafer, net income? of $108,450 is desired? that sells for $70 per pair. Operating income for 2017 is as follows Sales revenue ($70 per pair) Variable cost ($30 per pair) Contribution margin Fixed cost Operating income $350,000 150,000 200,000 100,000 $100,000