P20-40A Computing breakeven sales and sales needed to earn a target profit; graphing CVP relationships; performing sensitivity analysis Learning Objectives 2, 3, 4 30 trades National Investor Group is opening an office in Portland, Oregon. Fixed monthly costs are office rent ($8,100), depreciation on office furniture ($1,700), utilities ($2,000), special telephone lines ($1,500), a connection with an online brokerage service ($2,500), and the salary of a financial planner ($5,200). Variable costs include payments to the financial planner (9% of revenue), advertising (11% of revenue), supplies and postage (4% of revenue), and usage fees for the telephone lines and computerized brokerage service (6% of revenue). 2. Use the equation approach to compute the dollar revenues needed to earn a monthly target profit of $12,600. 3. Graph National's CVP relationships. Assume that an average