Flannigan Company manufactures and sells a single product that sells for $650 per unit; variable costs are $338. Annual fixed costs are $960,000. Current sales volume is $4,320,000. Flannigan Company management targets an annual pre-tax income of $1,245,000. Compute the unit sales to earn the target pre-tax net income.

Oliver queen buys 100 shares of stock in green arrow archery corporation, a publicly traded company with which he is not affiliated as a director, officer, or employee. he then sells his 100 shares to john diggle. the sec sues oliver because he didn't register the sale of stock to john. who wins? oliver, because the sale falls into the nonissuer exemption oliver, because the sale falls into the private placement exemption the sec, because the transaction is not exempt from registration the sec, because even exempt transactions must be registered with the sec