1) If target sales in units is 60,000, total fixed expenses are $5,000, and the unit contribution margin is $0.40, what is the target operating income?

A.$29,000

B. $24,000

C. $19,000

D.$ 20

2) If total fixed costs are $447,500, the contribution margin per unit is $25, and targeted operating income is $20,000, how many units must be sold to breakeven?

A.17,900

B.18,700

C.11,187,500

D. 500,000