The Following Information Is for Albion Corporation If Management Has a Targeted Net Income of $46,200 (Ignore

question 173

Multiple Choice

The following information is for Albion Corporation: $\begin{array}{ll}\text { Total fixed costs } & \$ 313,500 \\\text { Variable costs per unit } & \$ 99 \\\text { Selling price per unit } & \$ 154\end{array}$ If management has a targeted net income of $46,200 (ignore income taxes) , then the number of units that must be sold is:

• A) 6,540 units
• B) 5,700 units
• C) 2,336 units
• D) 2,036 units

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Definitions:

Resting Heart Rate

The number of heartbeats per minute when a person is at rest, an important measure of cardiac health and fitness.

Aerobic Fitness

The capacity of the heart, lungs, and blood vessels to supply oxygen-rich blood to working muscles during extended physical activity, enhancing endurance.

All-Cause Mortality

The total number of deaths due to any cause in a specific population, used as a measure of the general health of that population.

Heart Disease

A range of conditions affecting the heart, such as coronary artery disease, heart rhythm issues, and heart defects.