Which of the Following Equations Calculates the Number of Units

Multiple Choice

Which of the following equations calculates the number of units to sell to earn a targeted income?

A) Number of Units to Earn Target Income = (Total Fixed Cost + Target Income) / Contribution Margin per Unit
B) Number of Units to Earn Target Income = (Fixed Costs + Target Income) / Sales
C) Number of Units to Earn Target Income = Fixed Costs / Contribution Margin Ratio
D) Number of Units to Earn Target Income = Variable Costs / Contribution Margin Ratio
E) Number of Units to Earn Target Income = Total Cost / Contribution Margin per Unit