Callaway Company produces computer desks. The variable cost for one desk is $140, and the sales price is $180. If the company can sell 20,000 desks, the fixed cost per unit would be $54. Callaway hopes to earn $10 per desk sold. How many desks does Callaway need to sell?

a. 36,000

b. 27,000

c. 24,000

d. 31,000