Assume the Following Information How Many Units Must Be Sold to Generate a Before-Tax

Multiple Choice

Assume the following information: $$\begin{array} { l r } \text { Sales price per unit } & \$ 100 \\\text { Contribution margin ratio } & 50 \% \\\text { Total fixed costs } & \$ 250,000\end{array}$$ How many units must be sold to generate a before-tax profit of $45,000?

A) 2,500 units
B) 3,000 units
C) 3,750 units
D) 5,900 units