2 multiple choice pls help :(

MC Qu. 91 Raven Company has a target of earning... Raven Company has a target of earning $71000 pre-tax income. The contribution margin ratio is 16%. What amount of dollar sales must be achieved to reach the goal foed costs are $38,000? M e Choice MC Qu. 96 The budgeted income statement... The budgeted Income statement presented below is for Burkett Corporation for the coming fiscal year. Compute the number of units that must be sold in order to achieve a target pretax income of $179.000 $990,000 Sales (45,000 units) Costs Direct materials Direct labor Tixed factory overhead Variable factory overhead Fixed marketing costs Variable marketing costs Pretax income $193,000 242,000 110,000 152,000 112,000 52,000 861,000 $129,000 4008 o 51,410. o 106,051. o 28,462. o 52.000. o 131,885