Oak Hickory Cherry Variable cost (on a per-square-yard basis) Direct material Direct labor Production overhead $10.40 $6.50 $17.60 3.60 0.80 12.80 2.00 0.30 3.50 Selling expense 1.00 0.50 4.00 Administrative expense 0.40 0.201 0.60 Fixed overhead $912.000 Fixed selling expense 288,000 Fixed administrative expense 240,000 Oak Hickory Cherry Square yards 10,800 86,400 7,200 a. Calculate the break-even point for the year. Note: Round to the next highest whole unit. 164,383 * "bags" b. How many square yards of each product are expected to be sold at the break-even point? Note: Round CM % to the nearest tenth of a percent. Oak: Hickory: Cherry: 0x square yards 0x square yards 0x square yards c. If the company wants to earn pre-tax profit of $960,000, how many square yards of each type of flooring would it need to sell? How much total revenue would be required? Note: Round your answer to the next highest whole unit. Units Revenue Oak: Hickory: Cherry: 0x square yards S 0x square yards s 0 x 0x square yards S Total S 0 x 0 x d. If the company wants to earn an after-tax profit of $816,000, determine the revenue needed using the contribution margin percentage approach. Note: Round CM% to the nearest tenth of a percent and your final answer to the nearest whole dollar. $ 0 x e. If the company achieves the revenue determined in (d), what is the (1) breakeven point in dollars, and the margin of safety (2) in dollars and (3) as a percentage? Note: In your breakeven point in dollars calculation, round CM% to the nearest tenth of a percent; round your final answer to the nearest whole dollar. Note: Round margin of safety in dollars to the nearest whole dollar. Note: Round the margin of safety percentage to the nearest tenth of a percent (for example, round 5.6666% to 5.7%.) Breakeven in dollars: $ 0 Margin of safety in dollars: $ 0 x x Margin of safety percentage: 0 * 96