4. Sales = Variable expenses + Fixed expenses + Profits
$30.00Q = $21.75Q* + $180,000 + $9,750
$8.25Q = $189,750
Q = $189,750 ÷ $8.25 per unit
Q = 23,000 units
*$21.00 + $0.75 = $21.75
Alternative solution:
Fixed expenses + Target profit
Unit sales to attain= target profit CM per unit
$180,000 + $9,750
= =23,000 units
$8.25 per unit**
**$30.00 – $21.75 = $8.25
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