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Answer (A) is correct . The breakeven sales volume equals total fixed costs divided by the unit contribution margin (UCM). In the breakeven formula, the desired profit should be treated as a fixed cost. Because the UCM is stated in pretax dollars, the targeted profit must be adjusted for taxes. Hence, the targeted after-tax net income of $24,000 is equivalent to a pretax profit of $40,000 [$24,000 ÷ (1.0 – .40)]. The sum of the pretax profit and the fixed costs is $356,800 ($316,800 + $40,000). Consequently, the desired sales volume is 13,118 pairs of touring skis [$356,800 ÷ ($80 selling price – $52.80 unit variable cost)].

Answer (B) is incorrect because The number of touring skis that must be sold is 13,118 pairs.
Answer (C) is incorrect because The number of touring skis that must be sold is 13,118 pairs.
Answer (D) is incorrect because The number of touring skis that must be sold is 13,118 pairs.