Items 1 and 2 are based on the following information:

Total Cost

Unit Cost

Sales (40,000 units)

$1,000,000

$25

Raw materials

160,000

4

Direct labor

280,000

7

Factory overhead:

Variable

80,000

2

Fixed

360,000

Selling and general expenses:

Variable

120,000

3

Fixed

225,000

How many units does the company need to produce and sell to make a before-tax profit of 10% of sales?

  1. 65,000 units.
  2. 36,562 units.
  3. 90,000 units.
  4. 29,250 units.

Assuming that the company sells 80,000 units, what is the maximum that can be paid for an advertising campaign while still breaking even?

  1. $ 135,000
  2. $1,015,000
  3. $ 535,000
  4. $ 695,000