Blue Corporation produces and sells a single product for a price of $50 per unit. The contribution margin ratio (contribution margin/revenue) is 40%, and the fixed cost is $20,000. If the company wants to make a net operating profit of $60.000. what number of units must be sold?

a. 1.200 units

b. 4.000 units

c. 3.000 units

d. 2.000 units

e. 800 units