Acme Company Provided the Following Data -Refer to the Figure

Multiple Choice

Acme Company provided the following data:
$\begin{array}{lr}\text { Selling price per unit } & \$ 80 \\\text { Variable cost per unit } & \$ 60 \\\text { Total fixed costs } & \$ 400,000\end{array}$
-Refer to the Figure.How many units must Acme sell to earn a profit of $40,000?

A) 2,000
B) 8,500
C) 20,000
D) 22,000