A company provided the following data:

Selling price per unit	$60
Variable cost per unit	40
Total fixed costs	400,000
Desired operating income	140,000

How many units above the break-even point must the company sell to achieve the target income?

a.27,000 units

b.3,500 units

c.7,000 units

d.20,000 units

e.10,000 units