$60-$ The fixed costs of Electronics Limited are $150,000$ and the variable costs are $17$ per unit.

Marketing forecast says Electronics Limited is expected to sell units at a price of $32$ per unit.

However, a recent marketing study suggests that for any additional advertising expenditure

more items will be sold. Using CVP analysis, calculate at least how many items should be sold

for $40,000$ extra advertising campaign to become a viable course of action?

a$.12,200$

b$.12,667$

c$.12,941$

d$.13,200$