Carson Inc. manufactures only one product and is preparing its budget for next year based on the following information:

Selling price per unit

$$100$

Variable costs per unit

$75$

Fixed costs

$250,000$

Effective tax rate

$35\%$

If Carson wants to achieve a net income of $$1\mathrm{.}3$ million year, its sales must be

Select one:

a$.70,200$ units.

b$.62,000$ units.

c$.80,000$ units.

d$.90,000$ units.