Extensions of the CVP Model—Taxes

Lomas Electronics manufactures a portable testing device for use in oil exploration. The product’s price and cost characteristics are:

Selling price per unit

$ 130

Variable cost per unit

70

Fixed cost per year

420,000

Required

The company must sell 10,000 units annually in order to earn $117,000 in profits after taxes. What is Lomas Electronics’s tax rate?