Phan Company Has Not Reported a Profit in Five Years

Multiple Choice

Phan Company has not reported a profit in five years.This year the company would like to narrow its loss to $7,500.Assuming its selling price is $36.50 per unit and its variable costs per unit are $24,how many units must be sold to achieve its target given that total fixed costs are $60,000? (Do not round intermediate calculations.)

A) 2,188
B) 1,439
C) 4,200
D) 1,600