A company attempts to achieve an annual after-tax operating profit of $2,400,000 by selling a good for $3,000 per unit Production of the good involves fixed costs of $15,000,000 and variable cost per unit of $2,000. Assuming an average income tax rate of 40%, the volume (in units) required to produce the target amount of profit would be O A. 15,000 OB. 16,440 SOC. 19,000 OD. 21,000