The Following Information Is for Center Corporation If Management Has a Targeted Net Income of $59,400 (Ignore

question 21

Multiple Choice

The following information is for Center Corporation: $$\begin{array} { l l } \text { Total fixed costs } & \$ 313,500 \\\text { Variable costs per unit } & \$ 99 \\\text { Selling price p er unit } & \$ 154\end{array}$$ If management has a targeted net income of $59,400 (ignore income taxes) , then sales revenue should be:

• A) $1,044,120
• B) $239,721
• C) $580,067
• D) $671,220

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Definitions:

Binocularity

The ability of both eyes to work together to achieve a single, coherent image and perceive depth.

Red Reflex

A bright reflection from the back of the eye when a light is shone into it, often observed during eye exams.

Apgar Score

A quick test performed on a newborn at 1 and 5 minutes after birth to assess the baby's heart rate, muscle tone, reflexes, skin color, and breathing effort.

Extrauterine Life

The phase of a newborn's life commencing after birth when the baby exists and functions outside the mother's uterus.