A Company Has Fixed Costs of $270,000, a Unit Contribution

Multiple Choice

A company has fixed costs of $270,000, a unit contribution margin of $14, and a contribution margin ratio of 55%. If the firm wants to earn a target $60,000 pretax income, what amount of sales must the company make (rounded to the nearest whole dollar) ?

A) 490,909.
B) 381,818.
C) 330,000.
D) 600,000.
E) 109,090.