A product line offered by Universal Company sells for an average of $20 per unit with a weighted average variable cost per unit of $5.00. Fixed costs assigned to this product line are $3,600,000 and the target before-tax profit goal for this product line is $1,200,000. How many units does Universal need to sell to achieve the target before-tax profit? Group of answer choices

a 160,000

b 180,000

c 240,000

d 320,000

e none of the above