Tany Corporation is a small table manufacturing company operating in the north of Puerto Rico.
Managers estimate the following costs per unit (one table)
Direct material (DM)	$6.00
Direct labor (DL)	$4.00
Variable manufacturing overhead (VMO)	$3.00
Variable administrative expenses (VAE)	$1.00
The estimated contribution margin is	30%
Monthly fixed costs are
Manufacturing	$10,000.00
Administrative	$5,000.00

Determine the monthly break-even point to achieve targeted net income of $10,000; assume income tax rate of 20%

a.

Between $90,000 and $92,000

b.

c.	Between $94,000 and $96,000
	d.	Between $98,000 and $99,000

Between $92,000 and $94,000