The ratio of value-added processing time to total manufacturing cycle time is referred to as the delivery cycle ratio. O manufacturing cycle ratio. throughput efficiency. O manufacturing cycle efficiency. A characteristic of irrelevant information is that O the information is the same among the alternatives. O differences among the alternatives must have occurred in the past and must occur in the future. O differences will occur in the future. O it differs between the alternatives. A company requires $1387200 in sales to meet its operating income target. Its contribution margin is 30%, and fixed costs are $244800. What is the target operating income? O $416160 O $318240 O $171360 O $571200