Blanchard company manufactures a signle product that sells for $104 per unit and whose total viarable costs are $78 per unit. The company's annual fixed costs are $369200. Management targets an annual pretax income of $650000. Assume that fixed cost remains at $369200 (1) Compute the unit sales to earn the target income.
(2) Compute the dollar sales to earn the target income.

Instructions are below.

Explanation:

Giving the following information:

Selling price= $104 per unit

Unitary variable cost= $78

Fixed costs= $369,200.

Management targets an annual pretax income of $650,000.

First, we need to calculate the number of units required to reach the objective. We will use the following formula:

Break-even point in units= (fixed costs + desired profit)/ contribution margin per unit

Break-even point in units= (369,200 + 650,000) / (104 - 78)

Break-even point in units= 39,200 units

Now, the sales in dollars required:

Break-even point (dollars)= (fixed costs + desired profit)/ contribution margin ratio

Break-even point (dollars)= 1,019,200 / (26/104)

Break-even point (dollars)= $4,076,800

whole quiz

1. the sum of all activities involved in getting high-quality products into the marketplace

2.operations

3. the principle of looking at the supply chain as a whole in order to improve the overall flow through the system.

4. produced; performed

5. activities producing tangible products, such as radios, newspapers, buses, and textbooks.

6. activities producing intangible and tangible products, such as entertainment, transportation, and education.

7.   customer focus

8. analyzing a competitor's products to identify desirable improvements

9. the systematic direction and control of the processes that transform resources into finished projects that create value for and provide benefits to consumers.

10. operation management.

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