#15. The following data are available for the CORP, Inc. and the single product it makes: $20 Unit selling price ............ Variable Cost per unit $12 .......... . Annual Fixed Cost. $280,000 ......... Average Operating Assets. $1,500,000 . How many units must the CORP sell each year to have an ROI of 16%? a) 26,000 units b) 30,000 units c) 12,000 units d) 54,000 units e) 65,000 units