A company has fixed costs of $700,000. The selling price and variable cost per unit are $50.00, and $10.00, respectively. How many units does the company need to sell to achieve net income of $100,000 after income tax, assuming the income tax rate is 50%?

Multiple Choices:

a. 22,500

b. 2,500

c. 17,500

d. 18,000