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The company desires to maintain the same profit level as the year before. If the after-tax profit was $1,188,000, then the pre-tax profit would be $1,980,000 ($1,188,000 / (1 - 40%). To find the dollar sales volume required to earn a pre-tax profit of $1,980,000 and an after-tax profit of $1,188,000, divide total fixed cost plus the desired pre-tax profit by the unit contribution margin ratio. Sales price per unit of $40 minus variable cost per unit of $18 = contribution margin per unit of $22. The contribution margin ratio is thus $22 / $40, which is 55%. (Fixed costs of $9,900,000 + the required pre-tax profit of $1,980,000) / contribution margin ratio of .55 = $21,600,000.
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This answer results from using the variable cost per unit instead of the unit contribution margin in the calculation.
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