27). The Best Professor of Accounting at UCLA, Inc. wants to sell a sufficient quantity of products to earn a profit (TP or NI) of $60,000. If the unit sales price (SP) is $10, unit variable cost (V/C) is $8, and total fixed costs (F/C) are $120,000, how many units must be sold (BEP $$with TP) to earn income of $60,000? (Hint: TP = $60,000)

A) 90,000 units

B) 60,000 units

C) 22,500 units

D) 900,000 units