If Total Fixed Costs Are $84,000, Contribution Margin Per Unit

Multiple Choice

If total fixed costs are $84,000, contribution margin per unit is $6.00, and targeted after- tax net income is $18,000 with a 40% tax rate, then the number of units which must be sold is:

A) 19,000 units
B) 21,500 units
C) 14,000 units
D) 17,000 units