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This answer results from using the target after-tax net income to calculate the number of units of sales required to meet the desired profit goal. However, the after-tax net income needs to be converted to before-tax net income first.
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This answer results from dividing the after-tax net income desired by the tax rate to calculate the equivalent before-tax net income. However, the after-tax net income needs to be divided by (1 ? the tax rate) to convert it to a before-tax net income amount.
The formula to calculate the target profit volume in units is: Fixed Costs + Target Pre-Tax Income / Contribution Margin Per Unit. To determine the required annual sales volume to achieve the target net income, we first need to convert the target after-tax net income to target pre-tax net income, then calculate the number of units of sales required to meet that goal, and then multiply that number of sales by the sales price. The desired after-tax profit is $540,000. Therefore, the desired before-tax profit is $540,000 / (1 ? tax rate), which is $540,000 / .60, or $900,000. The target profit volume in units is ($6,600,000 + $900,000) / ($900 ? $600), which is $7,500,000 / $300, or 25,000 units. The sales revenue required to reach the target after-tax profit is therefore 25,000 × $900, or $22,500,000.