is the head of the internal accounting department at Target Corporation, a large retailing firm based in Minneapolis, Minnesota. As part of the cost accounting function, is in charge of performing target profit analysis, as well as cost structure analysis for Target. The average sale price of an item at Target is $25, with a companywide contribution margin ratio of 30%. Fixed costs were $18,000 for the year. How many items must be sold in order for Target to break even? Target would have to sell 720 units to break even Target would have to sell 1,440 units to break even Target would have to sell 2,400 units to break even Target would have to sell 1.800 units to break even