The Formula Used in Performing Cost-Volume-Profit (CVP)analysis for the Target

Multiple Choice

The formula used in performing cost-volume-profit (CVP) analysis for the Target Profit in Units,where t is the tax rate,is

A) (Total Fixed Costs + Before-Tax Target Profit) / Unit Contribution Margin.
B) (Total Fixed Costs + Before-Tax Target Profit) / Contribution Margin Ratio.
C) (Total Fixed Costs ´ t) / Unit Contribution Margin.
D) (Total Fixed Costs + (Target Profit ´ t) ) / Unit Contribution Margin.