Warren's Woodwork Company makes and sells wooden shelves. Warren's carpenters make the shelves in the company's rented building. Walt has a separate ofce at another location that also includes a showroom where customers can view sample shelves and ask questions of salespeople. The company sells all the shelves it produces each year and keeps no inventories. The following information pertains to Warren's Woodwork Company for the past year: === (Click the icon to view the data.) Requirement Make appropriate assumptions about cost behavior and assume that direct labor costs vary directly with th produced. How many units must the company sell in order to earn a pretax prot of $430,000? Data table a. Units produced and sold b. Sales price per unit 0. Carpenter labor to make shelves d. Wood to make shelves e. Sales staff salaries f. Office and showroom rental expenses g. Depreciation on carpentry equipment h. Advertising i. Sales commissions based on number of units sold i. Miscellaneous fixed manufacturing overhead k. Rent for building where the shelves are made |. Miscellaneous variable manufacturing overhead m. Depreciation for office equipment 52,000 76 550,000 425,000 80,000 180,000 58,000 230,000 190,000 190,000 360,000 343,000 728,000 Requirement Make appropriate assumptions about cost behavior and assume that direct labor costs vary directly with the number of units produced. How many units must the company sell in order to earn a pretax profit of $430,000? Begin by identifying each cost as fixed, variable or neither. Carpenter labor to make shelves Variable Wood to make shelves Variable Sales staff salaries Fixed Office and showroom rental expenses Fixed Depreciation on carpentry equipment Fixed Advertising Fixed Sales commissions based on number of units sold Variable Miscellaneous fixed manufacturing overhead Fixed Rent for building where the shelves are made Fixed Miscellaneous variable manufacturing overhead Variable Depreciation for office equipment Fixed How many units must the company sell in order to earn a pretax prot of $430,000? (Round amounts to two decimal places.) Contribution margin per ( Target pretax prot + Total xed costs ) ,1 unit = Required units