The Following Information Is Available for Kinsner Corporation If Management Has a Targeted Net Income of $46,200,then the Total

Multiple Choice

The following information is available for Kinsner 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,then the number of units that must be sold is ________.

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