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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. Given a desired after-tax income of $30,000 and a tax rate of 40%, the targeted pre-tax income must be $50,000 [$30,000 ÷ (1.0 – .40)]. Unit variable costs total $8 ($3.25 + $4.00 + $.75), and UCM is $6 ($14 unit selling price – $8). Hence, the desired unit sales level is 28,333 [($120,000 + $50,000) ÷ $6]. Rounded to the nearest hundred, the answer is $28,300.

Answer (A) is incorrect because This number of units is based on a UCM equal to selling price and $30,000 of pretax income.
Answer (B) is incorrect because A $6 UCM necessitates sales of 28,300?units to produce a $30,000 after-tax profit.
Answer (C) is incorrect because This number of units is the breakeven point.