Assume the Following Facts How Many Units Must Be Sold to Achieve the Targeted

Multiple Choice

Assume the following facts:
$\begin{array}{ll}\text { Sales price }&\$180 \text { per unit }\\\text { Variable cost }&\$100\text { per unit }\\\text { Total fixed costs } & \$ 39,600 \\\text { Targeted net income } & \$ 52,800\end{array}$
How many units must be sold to achieve the targeted net income?

A) 513
B) 629
C) 963
D) 1,155