A company has fixed costs of $320,000 and a contribution margin per unit of $15. If the company wants to earn a target $40,000 pretax income, how many units must be sold (rounded to the nearest whole unit)?

A. 20,000.
B. 24,000.
C. 18,666.
D. 2,667.
E. 21,333.


Answer: B

Business

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