The Following Information Is for Center Corporation If Management Has a Targeted Net Income of $59,400 (Ignore

Multiple Choice

The following information is for Center Corporation: $$\begin{array} { l l } \text { Total fixed costs } & \$ 313,500 \\\text { Variable costs per unit } & \$ 99 \\\text { Selling price p er unit } & \$ 154\end{array}$$ If management has a targeted net income of $59,400 (ignore income taxes) , then sales revenue should be:

A) $1,044,120
B) $239,721
C) $580,067
D) $671,220