The Computer Supply manufactures memory cards that sell to wholesalers for $2.00 each. Variable and fixed costs are as follows:

Variable Costs per card:			Fixed Costs per Month:
Manufacturing			Factory overhead	$7,000
Direct materials	$0.30		Selling and admin.	3,000
Direct labor	0.25
Factory overhead	0.25
	$0.80
Selling and admin.	0.15
Total	$0.95		Total	$10,000

Computer Supply produced and sold 10,000 cards during October 2021 and did not have any beginning or ending inventories.

Required:

If Computer Supply is subject to an income tax of 22 percent, determine the dollar sales volume (to the nearest whole number) required to earn a monthly after-tax profit of $15,000.

	A.	$55,678
	B.	$35,092
	C.	$42,734
	D.	$54,509y