Assume the Following Information: How Many Units Must Be Sold

Multiple Choice

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

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