Aikens Industries has the following income statement for the month of July. They would like to add another administrative assistant, which would increase monthly administrative costs by $3,500. If they want to maintain their current net income, how many more units do they need to sell per month? (In your calculations, round up to the next whole number for intermediate quantity determinations.)

Sales($250/unit) $250,000

Less: Cost of Goods Sold ($150/Unit, all variable) 150,000

Gross Profit $100,000

Less: Operating expenses

Administrative costs $6500

Depreciation 2500

Commissions($10/unit) 10,000 19,000

Net ncome $81,000

A : 104 more units

B : 39 more units

C : 322 more units

D : 250 more units