The Following Data Are Available for the South Division of Manhattan

Multiple Choice

The following data are available for the South Division of Manhattan Products, Inc. and the single product it makes:
$\begin{array}{lrr} \text { Unit selling price } &\$20\\ \text { Variable cost per unit } &\$12\\ \text { Annual fixed costs} &\$280,000\\ \text { Average operating assets } &\$1,500,000\\\end{array}$


How many units must South sell each year to have an ROI of 16%?

A) 240,000.
B) 1,300,000.
C) 52,000.
D) 65,000.