SBD Phone Company sells its waterproof phone case for $106 per unit. Fixed costs total $242,000, and variable costs are $42 per unit. Compute the units of product that must be sold to earn pretax income of $214,000 Units to be sold to achieve targeted income Choose Denominator: Units to achieve target Choose Numerator: / Units to achieve target 0 SBD Phone Company sells its waterproof phone case for $95 per unit. Fixed costs total $176,700, and variable costs are $38 per unit. (1) Determine the contribution margin per unit. per unit per unit Contribution margin per unit (2) Determine the break-even point in units. Choose Numerator: Choose Denominator: Break Even Units Break even units 0 X-Tel budgets sales of $80,000 for April, $88,000 for May, and $40,000 for June. In addition, sales are 60% cash and 40% on credit. All credit sales are collected in the month following the accounts receivable is $11,000. Prepare a schedule of budgeted cash receipts for April, May, and June. X-TEL Cash Receipts Budget For April, May, and June April May June Cash receipts from Total cash receipts 0 $ 0 $