Jamie Quinn, a Sole Proprietor, Has the Following Projected Figures

Multiple Choice

Jamie Quinn, a sole proprietor, has the following projected figures for next year: $\begin{array} { l } \text { Selling price per unit}&\$150.00\\ \text { Contribution margin per unit}&\$45.00\\ \text {Total fixed costs }&\$630,000\\\end{array}$
How many units must be sold to obtain a target before-tax profit of $270,000?

A) 6,000 units
B) 20,000 units
C) 8,572 units
D) 14,000 units