Catchall Inc. makes a single product that it sells for $70 each. Variable costs are $25 per unit and annual fixed costs total $234,000 per year. The company would like to realize operating income next year of $90,000. What level of sales in units must the company achieve to reach its target profit?

	A.	7,200
	B.	5,200
	C.	12,960
	D.	8,400