Accounting help please

A product sells for $20 per unit, and has a contribution margin ratio of 40%. Fixed expenses total $120,000 annually. How many units must be sold to yield a profit of $30,000. a. 18,750 b. 20,000 c. 25,000 d. 12,500 The only difference between variable and absorption costing is the expensing of a. direct manufacturing costs b. variable marketing costs c. fixed manufacturing costs d. both (a) and (b) An allocated portion of fixed manufacturing overhead is included in product costs under