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a 6. The contribution margin ratio is 25% for Delta Company and the break-even point in sales is $150,000. If Delta's target operating profit is $45,000, sales would have to be A. $195,000 B. $210,000 C. $330,000 D. $180,000 7. Gamma Company manufactures a single product that it sells for $80 per unit and has a contribution margin ratio of 35%. The company's fixed costs are $46,800. If Gamma desires a monthly target operating profit equal to 15% of sales, sales would have to be (rounded): A. 1,672 units B. 3,900 units C. 1,170 units D. 2,925 units 8. A company produces refrigerator magnets. Their company data include a price of $2, a contribution margin ratio of 40%, monthly fixed costs of $6,000, and an income tax rate of 30%. The owner wants to earn an after-tax profit of $21,000 per month. How many magnets must be produced and sold to meet that goal? A. 33,750 B. 45,000 C. 67,500 D. 90,000 to