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To Determine the Number of Units Needed to Earn a Target

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To determine the number of units needed to earn a target profit,divide the target contribution margin by the contribution margin per unit.

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Definitions:

Mesencephalon

Midbrain in both the embryo and adult; consists of the cerebral peduncle and the corpora quadrigemini.

Diencephalon

Second portion of the embryonic brain; in the inferior core of the adult cerebrum.

Neural Crest Cells

Embryonic cells that give rise to a diverse cell lineage including melanocytes, craniofacial cartilage and bone, and peripheral and enteric neurons and glia.

Telencephalon

Anterior division of the embryonic brain from which the cerebral hemispheres develop.

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