9 Company XYZ produces and sells headphones. The company has total fixed costs of $112,000. Each headphone sells for $280 per unit and has variable costs of $200 per unit. Next year XYZ Company wishes to earn an operating income that equals 80% of fixed costs. How many units must be sold to achieve this target income level? (rounded to the nearest number) tof stion Select one: O a. 233 b. 280 O c 1,400 O d. 2,520 O e. 420