Astair, Inc. reported sales of $8,424,000 for the month and incurred variable expenses totaling $5,800,000 and fixed expenses totaling $1,540,000. The company has no beginning or ending inventories. A total of 82,000 units were produced and sold last month. How many units would the company have to sell to achieve a desired profit of $1,340,000?

A. 109,400 units

B. 102,732 units

C. 90,000 units

D. 152,732 units