Target Profit Uses Contribution Analysis to Determine the Level of Sales

Target profit uses contribution analysis to determine the level of sales required to achieve a certain level of profit. Which one of the following is the correct method to use to calculate target profit?

A) Fixed costs divided by contribution per unit of sales.
B) Contribution per unit of sales x (unit sales - break-even point in sales units) .
C) Contribution per unit of sales x (unit sales + break-even point in sales units) .
D) Total sales in units - the break-even point in sales units.