Calculation of fixed costs at maximum selling price, to achieve desired profit. Target Sales Units = ( FC P ) CM per Unit 15,000 units = ( FC $251,000 ) What is the answer for CM per Unit? Multiplying both sides of the equation by , (need answer) we get: 15,000 units = FC $251,000 FC = ( 15,000 ) $251,000 FC = $100,000 Total fixed costs allowed $100,000 Less original fixed cost estimate 92,400 Additional dollars available for advertising $7,600