Selling price per unit			$ 120
Current annual sales			$ 240,000
Annual fixed costs
	Factory rent		$ 43,400
	Depreciation expense - equipment		$ 12,000
	Utilities		$ 22,000
	Insurance		$ 8,400
				$ 85,800
Variable costs
	Direct materials		$ 36	per unit
	Direct labour		$ 48	per unit
Income tax rate			20%

If Bridgeport would like to earn a profit after tax that is 8% of sales, what should the sales be?

How many units does Bridgeport need to increase from the current sales level?