Fantasmas Incorporated Had the Following Information How Many Units Need to Be Sold to Produce a }

Multiple Choice

Fantasmas Incorporated had the following information: $\begin{array}{lrr}\text { Activity Driver } & \text { Unit Variable Cost } & \text { Level of Activity Drive } \\\text { Units sold } & \$ 20&-- \\\text { Setups } & 1,200 &60\\\text { Engineering hours } & 52&1,500\\\\\text { Other data: }\\\text { Total fixed costs (traditional) } & \$ 600,000 \\\text { Total fixed costs }(A B C) & \$ 360,000 \\\text { Unit selling price } & \$60\end{array}$
How many units need to be sold to produce a before-tax profit of $80,000 using ABC?

A) 8,350 units
B) 12,800 units
C) 15,580 units
D) 14,750 units