Pauley company provides home health care. pauley charges $35/hour for professional care. variable costs are $21/hour and fixed costs are $78,000. next year, pauley expects to charge out 12,000 hours of home health care. what is the break-even point in sales dollars?

Arnold rossiter is a 40-year-old employee of the barrington company who will retire at age 60 and expects to live to age 75. the firm has promised a retirement income of $20,000 at the end of each year following retirement until death. the firm's pension fund is expected to earn 7 percent annually on its assets and the firm uses 7% to discount pension benefits. what is barrington's annual pension contribution to the nearest dollar for mr. rossiter? (assume certainty and end-of-year cash flows.)