The Following Data Are Available for the North Division of Chemicals

Multiple Choice

The following data are available for the North Division of Chemicals Products,Inc.and the single product it makes:
$\begin{array}{|l|r|}\hline \text { Unit Selling Price } & \$ 25 \\\hline \text { Variable Cost per Unit } & \$ 15 \\\hline \text { Annual Fixed Costs } & \$ 320,000 \\\hline \text { Average Operating Assets } & \$ 1,500,000 \\\hline\end{array}$
How many units must South sell each year to have an ROI of 18%?

A) 32,760 units.
B) 35,760 units.
C) 240,000 units.
D) 1,300,000 units.