ABC Corp.is contemplatingforming a new enterprise toproduce cell phones. The sales price would be set at 1.5 times the variable cost per unit; the variable cost per unit is estimated to be $2.50; and management estimates its fixed costs will be$120,000. What sales volume wouldABC Corp. have to achieve tobreak even?

Select one:

A. 86,640B. 91,200C. 96,000D. 100,800E. 105,840