19. An organization sells a single product for $40 per unit that it purchases for $20. The salespeople receive a salary plus a commission of 5% of sales. Last year, the organization's net income (after taxes) was $100,800. The organization is subject to an income tax rate of 30%. The xed costs of the organization are Advertising $124,000 Rent $60,000 Salaries $180,000 Other Fixed Costs $32,000 $396,000 The breakeven point in unit sales for the organization is A. 8,800 B. 18,000 C. 19,800 D. 22,000