Which of the following formulas in cell D13 correctly calculates the dollar amount of sales required to achieve the targeted pretax income? Hint: Remember that Excel uses the order of operations. PARENTHESES then EXPONENTS then MULTIPLICATION and DIVISION then ADDITION and SUBTRACTION. Use parentheses around any calculations in either the numerator or denominator. A 1 Target pretax income 23 4 Sales 5 Variable costs 6 Contribution margin 7 Fixed costs 8 Pretax income 9 B C D $700,000 Units $ per unit Total 2,000 $500 $1,000,000 2,000 $300 600,000 400,000 210,000 10 1) Compute the number of break-even units 11 2) Compute the break-even point in sales dollars 12 3) Sales (units) to achieve targeted pretax income of $700,000 13 4) Sales (dollars) to achieve targeted pretax income of $700,000 14 $190,000 1,050 $210,000 4,550 $2,275,000