Aker Enterprises manufactures one product, a remote-control sailboat. The company has capacity to make 100,000 sailboats per year and estimates the following cost data for coming year:

Variable cost per unit	$35
Total fixed costs	$975,000
Selling Price Tax Rates: $0 - $50,000 - 15% $50,001 - $100,000 - 25% $100,000 & over - 35%	$65

How many sailboats will Aker have to sell in order to make $150,000 profit?

Select one:

a. 378,750

b. 36,250

c. 37,500

d. 39,250