Carson Inc

Multiple Choice

Carson Inc. manufactures only one product and is preparing its budget for next year based on the following information.
Selling price per unit $ 100
Variable costs per unit 75
Fixed costs 250,000
Effective tax rate 35%
If Carson wants to achieve a net income of $1.3 million next year, its sales must be:

A) 62,000 units.
B) 70,200 units.
C) 80,000 units.
D) 90,000 units.