Provided you are given the following Contribution Margin Income Statement for your farm:

	Per unit		Total
Sales (9000 units)	45		405000
Less Variable Cost	15		135000
Contribution Margin	30		270000
less Fixed Cost			60000
Operating income			210000

1. Compute the sales volume required to attain the following:

Breakeven point (5 marks)

A target income equaling to 50% of sales (5 marks)

A target income of $180,000 before tax (5 marks)

A target income of $180,000 after tax (%50 tax rate) (5 marks)