Consider the following information for Cobalt Company: Total fixed costs $200,000 Unit selling price $50 Cost Driver Data About Variables Unit Variable Cost Level of Cost Driver Units sold $30 - Setups 1,200 25 Engineering hours 40 1,100 Using the conventional costing equation, the units that must be sold to earn a before-tax profit of $22,000 are: a. 11,000 units. b. 11,200 units. c. 11,100 units. d. 11,400 units.