A company sells a single product, and its variable cost is $30 per unit. The contribution margin ratio is 40%, and the company has fixed costs of $25,000 per year. How many units does the company need to sell in order to achieve a target profit of $60,000 units? Select one: O a. 4,260 units O b. 4,250 units O c. 4,520 units O d. 4,240 units O e. None of the above