A company makes one product that sells for $100 per unit. Selected information about the company is below:

DM per unit

$20

DL per unit

$15

Variable OH allocation per unit

$10

Variable Selling costs

15% of sales

Total Fixed cost

$100,000

The number of units the company must sell to earn a target profit of $80,000 is closest to:

A.5,000

B.4,500

C.1,818

D.2,500

E.2,000