Narchie Sells a Single Product for $50

Multiple Choice

Narchie sells a single product for $50. Variable costs are 60% of the selling price, and the company has fixed costs that amount to $400,000. Current sales total 16,000 units.
In order to produce a target profit of $22,000, Narchie's dollar sales must total:

A) $8,440.
B) $21,100.
C) $1,000,000.
D) $1,055,000.
E) None of the other answers is correct.