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Which of the following equations calculates the number of units to sell to earn a targeted income?

a.Number of Units to Earn Target Income = Variable Costs / Contribution Margin Ratio

b.Number of Units to Earn Target Income = Fixed Costs / Contribution Margin Ratio

c.Number of Units to Earn Target Income = (Total Fixed Cost + Target Income) / Contribution Margin per Unit

d.Number of Units to Earn Target Income = (Fixed Costs + Target Income) / Sales

e.Number of Units to Earn Target Income = Total Cost / Contribution Margin per Unit