Assume that a company sells customized sweatshirts for $15.00 per unit. It pays a sales commission of $5.00 per unit sold. The company must buy sweatshirts from its suppliers in batches of 100 units at an average unit cost of $7.00 per sweatshirt. If the company buys two batches of sweatshirts from its suppliers, how many sweatshirts does it need to sell to breakeven?

a. 140 sweatshirts

b. 467 sweatshirts

c. 340 sweatshirts

d. 267 sweatshirts