Gabriel Corporation has fixed costs of $180,000 and variable costs of $8.50 per unit. It has a target income of $268,000. How many units must it sell at $12 per unit to achieve its target net income?

(a) 51,429 units.

(c) 76,571 units.

(b) 128,000 units.

(d) 21,176 units.

AppendixLO1