What If the directors required a return of 25% on capital employed, how would this affect our results? Target Income = 25% 0f $1,140,000 = $285,000 Target Sales (Units) = ($360,000 + $285,000) $120 = 5,375 units What do you notice about this target sales quantity? Is this a realistic goal? Please post your response to this question in the Discussion Forum.