Conan Company has total fixed costs of $115,500. Its product sells for $45 per unit and variable costs amount to $31 per unit. Next year Conan Company wishes to earn a pretax income that equals 20% of fixed costs. How many units must be sold to achieve this target income level?

a. 7,942.

b. 8,250.

c. 32,249.

d. 9,900.

e. 1,650.