What best describes the following equation? Net income = (Unit contribution margin x quantity) Fixed costs.

A : This is a version of the net income equation that explicitly uses contribution margin ratio.

B : This is a version of the net income equation that ignores the effects of changes in quantity.

C : This is a version of the net income equation that explicitly uses unit contribution margin.

D : This is a version of the net income equation that ignores the effects of fixed costs.