Seidner Company Has the Following Information Available How Many Units Must Be Sold to Achieve the Targeted

Multiple Choice

Seidner Company has the following information available:
$\begin{array}{ll}\text { Total fixed costs } & \$ 80,000 \\\text { Targeted after-taxnet income } & \$ 18,000 \\\text { Contribution margin per unit } & \$ 2.00 \\\text { Taxrate } & 40 \%\end{array}$
How many units must be sold to achieve the targeted after-tax net income?

A) 45,400
B) 49,000
C) 55,000
D) 62,500