QUESTION 12 If a firm's forecasted sales are $244,000 and its break-even sales are $187,000, the margin of safety in dollars is: $23,700 $57,000 $431,000. O $244,000. O $187,000. QUESTION 13 Raven Company has a target of $71,500 pre-tax income. The contribution margin ratio is 40%. What amount of dollar sales must be achieved to reach the goal if fixed costs are $39,000? O $178,750. $39,000. $330,000. $276,250 $232,500 QUESTION 14 The budgeted income statement presented below is for Burkett Corporation for the coming fiscal year. Compute the number of units that must be sold in order to achieve a target pretax income of $218,000. Sales (58,000 units) 986,000 Costs: Direct materials 160,800 Direct labor 240.800 Fixed factory overhead 104,000 Variable factory overhead 150,800 Fixed marketing costs 110,800 Variable marketing costs 50.800 818,000 Pretax income 168,000 50,800. O 32,545. 172,394 O 134,970 O 65,576. QUESTION 15 The budgeted income statement presented below is for Burkett Corporation for the coming fiscal year. If Burkett Corporation achieves the budgeted level of sales, what will be its margin of safety in dollars? (Do not round intermediate calculations.) Sales (60,000 units) $ 1,320,000 Costs: Direct materials $ 612,700 Direct labor 241,100 Fixed factory overhead 105,500 Variable factory overhead 151,100 Fixed marketing costs 111,100 Variable marketing costs 51,100 1,272,600 Pretax income 5 47,400 $237,000. $273,480 $254,520 $255,500 $151,100