A Company Desires to Sell a Sufficient Quantity of Products

Multiple Choice

A company desires to sell a sufficient quantity of products to earn a profit of $180,000. If the unit sales price is $20, unit variable cost is $12, and total fixed costs are $360,000, how many units must be sold to earn net income of $180,000?

A) 101,250 units
B) 67,500 units
C) 54,000 units
D) 40,500 units