20) If the contribution margin ratio is 26%, target operating income is $32,000, and target sales are $200,000, what are total fixed expenses? A) $8,320 B) $23,077 C) $20,000 D) $52,000 14) If the sale price per unit is $21.50, the variable expense per unit is $16.75, and the breakeven point in sales is $634,250, what are total fixed expenses? A) $494,125 B) $29,500 C) $179,864 14 D) $140,125