3. Units sold to attain target profit = Fixed expenses + Target profit Unit contribution margin
$216,000 + $90,000
= = 17,000 units
$18 per unit
Total Unit
Sales (17,000 units × $30 per unit) ... $510,000 $30
Less variable expenses
(17,000 units × $12 per unit) ... 204,000 12
Contribution margin ... 306,000 $18
Less fixed expenses... 216,000
Net operating income ... $ 90,000
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