If one unit of product produces $2.00 of contribution margin when sold, and fixed costs amount to $190, the pre-tax profit on the sale of 100 units will be $10 (assuming taxes are not included in the determination of contribution margin or fixed costs).

It is not possible to estimate the dollar amount of sales required to achieve a target income, after taxes, using CVP analysis. 

When the variable costs are 60% of sales dollars, the contribution ratio is 40%. 

If the contribution ratio for a product is 65%, then the variable costs of the product are 35% of the sales price of the product. 

If fixed costs are $10000 and the variable cost per unit is $2, then expected sales of 20000 units at $4 each should generate income (before taxes) of $30000.