The Formula Used in Performing Cost-Volume-Profit (CVP)analysis for the "Before-Tax

Multiple Choice

The formula used in performing cost-volume-profit (CVP) analysis for the "before-tax target",where t is the tax rate,is

A) (Total Fixed Costs ´ t) / Unit Contribution Margin.
B) (Total Fixed Costs + (Target Profit ´ t) ) / Unit Contribution Margin.
C) (Total Fixed Costs + Target Profit) / Contribution Margin Ratio.
D) After-Tax Profit / (1-t) .