5 Company XYZ produces and sells headphones. The company has total fixed costs of $112,000. Each headphone sells for $70 per unit and has variable costs of $50 per unit. Next year XYZ Company wishes to earn an operating income that equals 20% of fixed costs. How many units must be sold to achieve this target income level? (rounded to the nearest number) st Select one: a. 1,120 b. 6,720 c. 933 d. 4,480 e. 5,600 26 The cost analysis method which classify each account as either variable or fixed based on the analyst's knowledge of how the account behaves is called: tot Select one: a. None of the answers given b. least squares regression analysis c. engineering approach d. account analysis e high low method