ABC Inc. manufactures and sells toys. Price and cost data are as follows: $27.00 $5.50 $6.00 Selling price per unit (package of 2 CDs)............ Variable costs per unit Direct material... Direct labor........ Artist's royalties.... Manufacturing overhead. Selling expenses.. Total variable costs per unit... Annual fixed costs: Manufacturing overhead... Selling and administrative.. Total fixed costs......... Forecasted annual sales volume (120,000 units).... $5.00 $3.50 $2.50 $22.50 $192,000 $276,000 $468,000 $3,240,000 ......... How many units would ABC Inc. have to sell in order to earn operating income of $260,000? Select one: a. 161,778 b. 102,239 C. 136,364 d. 188,571