MC Qu. 163 Flannigan Company manufactures and sells... Flannigan Company manufactures and sells a single product that sells for $450 per unit: variable costs are $252. Annual fixed costs are $897,600. Current sale volume is $4,240,000. Flannigan Company management targets an annual pre-tax income of $1,165,000. Compute the unit sales to earn the target pre-tax net income. Multiple Choice 0 0 0 MC Qu. 114 Maroon Company's contribution... Maroon Company's contribution margin ratio is 32%. Total fixed costs are $124,800. What is Maroon's break-even point in sales dollars? Multiple Choice $39,936. $164,736 $225264