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CVP Hamlet House makes portable garden sheds that sell for $1,800 each. Costs are as follows: Per Unit Total Direct material $800 90 60 Direct labor Variable production overhead Variable selling and administrative cost Fixed production overhead Fixed selling and administrative 50 $440,000 132,000 a. How many garden sheds must the company sell to break even? 325 X garden sheds b. If Hamlet House's management wants to earn a pre-tax profit of $440,000, how many garden sheds must be sold? 575 X garden sheds c. If Hamlet House's management wants to earn a pre-tax profit of $616,000, how many garden sheds must be sold? 675 x garden sheds