14.22 Gecko Grimsby sells specialist aquaria. In the 20X2 financial year each aquarium sold for £1,320. The variable costs of manufacture were £321 per aquarium and the total fixed costs incurred were £85,750.

If the selling price, variable costs and fixed costs are all expected to increase by 10% in the 20X3 financial year, how many aquaria (to the nearest whole unit) will the company have to sell to make net profits of

£50,000?

a) 131

b) 144

c) 136

d) 124