The Following Information Is for Albion Corporation If Management Has a Targeted Net Income of $46,200 (Ignore

Multiple Choice

The following information is for Albion Corporation: $\begin{array}{ll}\text { Total fixed costs } & \$ 313,500 \\\text { Variable costs per unit } & \$ 99 \\\text { Selling price per unit } & \$ 154\end{array}$ If management has a targeted net income of $46,200 (ignore income taxes) , then the number of units that must be sold is:

A) 6,540 units
B) 5,700 units
C) 2,336 units
D) 2,036 units