Sky High Sells Helicopters

Multiple Choice

Sky High sells helicopters. During the current year, 130 helicopters were sold resulting in $840,000 of sales revenue, $260,000 of variable costs, and $350,000 of fixed costs. The number of helicopters that must be sold to achieve $320,000 of operating income is ________.

A) 151 units
B) 104 units
C) 79 units
D) 130 units