Which of the following equations is correct for determining the required sales in units to generate a targeted amount of pre-tax income (_B) under the equation method (where Q = sales in units, F = total fixed costs, _B = pre-tax profit, v = variable cost per unit, and p = selling price per unit)?

Multiple Choice

A) _B = F (p v)Q.

B) F _B vQ pQ = 0.

C) pQ + vQ + F + _B = 0.

D) [vQ + F] + _B pQ = 0.

E) vQ F + _B pQ = 0.