The total fixed costs will be $$2,000,000.$ Corporation's tax rate is $25$ percent.

Required:

a$)$ If the sales mix remains constant, what dollar amount of sales for each

product is required to achieve a net income of $$600,000$ for the year?

b$)$ Compute the net income if Highsmith sells $200,000$ units in the

proportion of the current budgeted sales levels for the three products.