The Following Data Are Available for the South Division of Manhattan

Multiple Choice

The following data are available for the South Division of Manhattan Products,Inc.and the single product it makes:
$$\begin{array} { | l | r | } \hline \text { Unit selling price } & \$ 20 \\\hline \text { Variable cost per unit } & \$ 12 \\\hline \text { Annual fixed costs } & \$ 280,000 \\\hline \text { Average operating assets } & \$ 1,500,000 \\\hline\end{array}$$ How many units must South sell each year to have an ROI of 16%?

A) 240,000.
B) 1,300,000.
C) 52,000.
D) 65,000.