Answer
Units sales to attain target profit = (Fixed expenses + Target profit) $\div$ Unit contribution margin = (6,000 + 5,000) $\div$ 8 = 1375 (units)
Therefore, 1375 units must be sold in order to achieve a target profit of 5,000 dollars.
Work Step by Step
Total fixed expenses = 6,000 dollars
Target profit = 5,000 dollars
Unit contribution margin = 8 (calculated in question 1)
Units sales to attain target profit = (Fixed expenses + Target profit) $\div$ Unit contribution margin = (6,000 + 5,000) $\div$ 8 = 1375 (units)
