Company XYZ produces and sells headphones. The company has total fixed costs of $112,000. Each headphone sells for $140 per unit and has variable costs of $100 per unit. Next year XYZ Company wishes to earn an operating income that equals 40% of fixed costs. How many units must be sold to achieve this target income level? (rounded to the nearest number) Select one: O a. 467 O b. 653 O c. 2,800 O d. 3,920 O e. 1,680