A company sells headbands to retailers for $4.90. The variable cost of per headband is $2.10, with a selling commission of 10.25% of sales. Fixed costs total $35,140. The income tax rate is 30%. What are the target sales (in number of headbands) to generate an after-tax income of $3,020? 15,454 15,883 16,312 16,742 17,171