Superior Corporation sells a single product for \($60\) per unit, of which \($36\) is contribution margin. Fixed costs total \($72,000\) and net income before income tax is \($28,800\).

Required

Determine the following (show key computations):

a. The present sales volume in dollars.

b. The break-even point in units.

c. The sales volume in units necessary to attain a net income before income tax of \($39,600\).

d. The sales volume in units necessary to attain a net income before income tax equal to 20% of sales revenue.

e. The sales volume in units necessary to attain an after-tax net income of \($43,200\) if the tax rate is 40%.