The formula for target sales is:

A. (Total fixed costs + Target profit)/Contribution margin ratio
B. (Total variable costs + Total fixed costs)/Unit contribution margin
C. (Total variable costs + Total fixed costs)/Contribution margin ratio
D. (Total fixed costs + Target profit)/Unit contribution margin


Answer: A

Business

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Ramirez Corporation sells two types of computer hard drives. The sales mix is 30% (Q-Drive) and 70% (Q-Drive Plus). Q-Drive has variable costs per unit of $90 and a selling price of $150. Q-Drive Plus has variable costs per unit of $105 and a selling price of $195. The weighted-average unit contribution margin for Ramirez is

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