Figure 8-3
Sarah Smith, a Sole Proprietor, Has the Following

Figure 8-3
Sarah Smith, a sole proprietor, has the following projected figures for next year: $\begin{array}{lr}\text { Selling price per unit } & £ 150.00 \\\text { Contributi on margin per unit } & £ 45.00 \\\text { Total fixed costs } & £ 630,000\end{array}$
-Refer to Figure 8-3. How many units must be sold to obtain a target before-tax profit of £270,000?

A) 6,000 units
B) 20,000 units
C) 8,572 units
D) 14,000 units