16. X Company produced and sold 12,000 units in 2020. The following 2020 information is available: Revenue Direct materials Direct labor Variable overhead Fixed overhead Variable selling Fixed selling $684,000 120,000 108,000 252,000 450,000 96,000 225,000 Assume the same selling price and cost structure in 2021. To earn $337,500 in 2021, unit sales must be a. 134,500. b. 112,500. c. 103,000. d. 121,000