4. Sales = Variable expenses + Fixed expenses + Profits
$45Q = $32Q + $108,000 + $35,000
$13Q = $143,000
Q = $143,000 ÷ $13 per stove
Q = 11,000 stoves
Alternative solution:
Fixed expenses + Target profit
Unit sales to attain = target profit Unit contribution margin
$108,000 + $35,000
= = 11,000 stoves
$13 per stove
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