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How much sales are required to earn a target income of $254400 if total fixed costs are $318000 and the contribution margin ratio is 20%?

How much sales are required to earn a target income of $254400 if total fixed costs are $318000 and the contribution margin ratio is 20%?

$2,862,000

$2,098,800

$1,908,000

$1,272,000

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