Targeted Net Multiplier?

I need clarity on finding/ understanding the Targeted Net Multiplier. Do you find this by dividing the Break Even Rate by the Profit Complement or do you find it by dividing Total Direct Labor by Total Labor, plus the break-even rate?

  1. Break Even Rate / Profit Complement
  2. ( Total Direct Labor / Total Labor ) + Break-Even Rate

My confusion came about during a quiz question