If selling price per unit is ₹56.00, variable cost per unit is ₹32.00, and total fixed cost is ₹60,000, what is the number of units that need to be sold to achieve a profit of ₹84,000?

Correct option is A

Steps for Achieving Target Profit:
· Contribution Margin Approach: Contribution per unit (Selling Price - Variable Cost) indicates how much of each unit's revenue contributes to covering fixed costs and generating profit.
· Calculation of Units for Target Profit: This is derived using:

​$$\text{Units to Sell} = \frac{\text{Fixed Costs} + \text{Desired Profit}}{\text{Contribution per Unit}}$$​​

 Contribution per unit: Selling Price - Variable Cost = ₹56 - ₹32 = ₹24
 Total Contribution Required: Fixed Costs + Desired Profit = ₹60,000 + ₹84,000 = ₹1,44,000
 Number of Units Required: Total Contribution ÷ Contribution per Unit = ₹1,44,000 ÷ ₹24 = 6000 units