Per Unit Sales (3,000 units) $15 Less: Variable Costs 5 Contribution Margin $10 Less: Fixed Costs Operating Income Total $45,000 15,000 $30,000 20,000 $10,000 Compute for the sales volume required to attain the following: a) A target income of $60,000 before taxes. b) A target income of $60,000 after taxes (40% tax rate). c) A target income equal to 40% of sales