Benjamin Company has the following information available:

Income tax rate	30%
Selling price per unit	$5.00
Variable cost per unit	$3.00
Total fixed costs	$90,000.00

If Benjamin Company wants a targeted

afterminustax

net income of $14,000, how many units must be sold?

A.

45,000

B.

60,000

C.

52,000

D.

55,000