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Answer (B) is correct . The desired after-tax net income is $1,188,000 (the past year’s amount). Given a 40% tax rate, the pretax equivalent is $1,980,000 [$1,188,000 ÷ (1.0 – .40)]. Pretax net income equals dollar sales (unit sales × $40), minus total fixed costs, minus total variable costs (unit sales × unit variable cost). Hence, the contribution margin (sales – variable costs) is equated with the sum of fixed costs and the targeted pretax net income. Unit sales (S) equal 540,000, and sales dollars equal $21,600,000 (540,000 units × $40). $40?S – $9,900,000 – $18?S = $1,980,000 $22?S = $11,880,000 S = 540,000 units

Answer (A) is incorrect because Not adjusting after-tax net income to pretax net income results in $20,160,000.
Answer (C) is incorrect because Adjusting after-tax net income by dividing by the tax rate rather than one minus the tax rate results in $23,400,000.
Answer (D) is incorrect because Equating the sum of the desired pretax net income and total fixed costs with total variable costs instead of the contribution margin results in $26,400,000.