A manufacturing company leases a building for $100,000 per year for its manufacturing facilities. In addition, the machinery in this building is being paid for in installments of $20,000 per year. Each unit of the product produced costs $15 in labor and $10 in materials. The product can be sold for $40. Use this information to answer Problems 2-54 through 2-56. Select the closest answer.

If the selling price is lowered to $35 per unit, how many units must be sold each year for the company to earn a profit of $60,000 per year?

(a) 12,000 

(b) 10,000 

(c) 16,000

(d) 18,000 

(e) 5,143