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Answer (C) is correct . In breakeven analysis, total revenue equals fixed costs plus variable costs. If a given profit is desired, it is treated as a fixed cost. Exclusive of profit, the annual fixed cost is $42,000,000 ($3,500,000 per month of fixed factory overhead and SG&A expense ¡Á 12 months). The variable cost per pound is $2.90 [($300,000 + $1,250,000 + $450,000 + $900,000) ¡Â 1,000,000 lbs.]. If X equals sales in pounds, the level of sales needed to earn a $3,000,000 profit is $5.90X = $3,000,000 + $42,000,000 + $2.90X $3X = $45,000,000 X = 15,000,000 pounds This analysis assumes that no additional costs are incurred when production exceeds the normal level of 1,000,000 pounds per month.Answer (A) is incorrect because The sales necessary to ensure a $3,000,000 profit is 15,000,000 pounds.
Answer (B) is incorrect because The breakeven point is 14,000,000 pounds.
Answer (D) is incorrect because The sales necessary to ensure a $3,000,000 profit is 15,000,000 pounds.