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PR $7-51($Algo$)$ Cost$-$Volume$-$Profit Analysis with Income Taxes and Multiple Products $($Appendix$)($LO $7-1,7-2,7-4,7-5,7-11$

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Alpine Thrills Ski Company recently expanded its manufacturing capacity. The firm will now be able to produce up to $26,000$ pairs of cross$-$country skis of either the mountaineering model or the touring model. The sales department assures management that it can sell between $20,000$ and $24,000$ units of either product this year. Because the models are very similar, the company will produce only one of the two models.

The following information was compiled by the accounting department.

$\backslash$table$[[,$Model$],[$Selling price per unit,Mountaineering,Touring$],[$Variable costs per unit,$$143\mathrm{.}00,$$$131\mathrm{.}00$