Assume the following cost information for Standard Corporation: Selling price per unit $45.00 per unit Variable cost per unit $25.00 per unit Total fixed costs $100,000.00 Standards goal for the month is to earn before tax net income of $42,500. How many units must be sold to achieve this goal? a. 7,125 units b. 2,125 units c. 8,188 units d. 3,188 units