The required sales in units to achieve a target net income is

a. (sales + target net income) divided by contribution margin per unit.
b. (sales + target net income) divided by contribution margin ratio.
c. (fixed cost + target net income) divided by contribution margin per unit.
d. (fixed cost + target net income) divided by contribution margin ratio.

c. (fixed cost + target net income) divided by contribution margin per unit.

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