ABC Ltd sells its single product at a price of 68.00. Variable manufacturing costs are 24.00 per unit and variable selling costs are 22.00 per unit. Fixed manufacturing overheads are 40,000 and fixed non-manufacturing overheads are 60,000. The company would like to target a profit of 32,000. What volume of sales (rounded up to the nearest whole unit) is required to achieve this target? A. 2,273 units B. 3,000 units C. 4,546 units D. 6,000 units