Cotton Company produces and sells socks. Variable costs are budgeted at $7 per pair, and fixed costs for the year are expected to total $140,000. The selling price is expected to be $9 per pair. The sales units required for Cotton Company to make a before-tax profit (TB) of $14,000 are: Multiple Choice 72,000 units. 77,500 units. 76,000 units. 77,000 units. 78,000 units