21) Martin Enterprises has a predicted operating income of $140,000. Its total variable expenses are $50,000 and its total fixed expenses have doubled from $20,000 to $40,000. The unit contribution margin for the company's sole product is $10. The number of units that Martin Enterprises needs to sell to achieve the predicted operating income would be 21) ______

A) 13,000. B) 18,000. C) 23,000. D) 10,000.