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A company sells 5,000 baseball gloves at a price of $72 per glove with variable costs of $32 per glove. Fixed costs total $84,000. To

A company sells 5,000 baseball gloves at a price of $72 per glove with variable costs of $32 per glove. Fixed costs total $84,000. To achieve a pre-tax target profit of $126,000, the company needs to:

A. Keep sales at its current level.

B. Decrease sales by $84,000.

C. Increase sales by $84,000.

D. Increase sales by 250 units.

E. Increase sales by 600 units.

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