单选题 P Co makes two products – P1 and P2 – budgeted details of which are as follows:

A、 25,625 units
B、 19,205 units
C、 18,636 units
D、 26,406 units

【正确答案】 C

【答案解析】Number of units required to make target profit = fixed costs + target profit/contribution per unit of P1. Fixed costs = ($1·2 x 10,000) + ($1 x 12,500) – $2,500 = $22,000. Contribution per unit of P = $3·20 + $1·20 = $4·40. ($22,000 + $60,000)/$4·40 = 18,636 units.