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Answer (D) is correct . The number of units to be sold to generate a specified pre-tax income equals the sum of total fixed costs and the targeted pre-tax income, divided by the unit contribution margin. Unit variable costs total $8 ($3.25 + $4.00 + $.75), and UCM is $6 ($14 unit selling price – $8). Thus, the desired unit sales level equals 25,000 units [($120,000 + $30,000) ÷ $6].

Answer (A) is incorrect because This number of units is based on a UCM equal to selling price.
Answer (B) is incorrect because A contribution margin of $6 per unit necessitates sales of 25,000?units to produce a $30,000 before-tax profit.
Answer (C) is incorrect because This number of units is the breakeven point.