16. Conan Company has total fixed costs of $112,000. Its product sells for $35 per unit and variable costs amount to $25 per unit. Next year Conan Company wishes to earn a before tax income that equals $11,200. How many units must be sold to achieve this target income level? A. 1,120 B. 8,214 C. 11,200 D. 12,320 E. 14,080