Craylon Manufacturing produces a single product that sells for $120. Variable costs per unit equal $28. The company expects total fixed costs to be $60,000 for the next month at the projected sales level of 1,000 units. In an attempt to improve performance, management is considering a number of alternative actions. Each situation is to be evaluated separately. Suppose that management believes that a $14,000 increase in the monthly advertising expense will result in a considerable increase in sales. Sales must increase by to justify this additional expenditure. A. 117 units B. 500 units C. 767 units D. 153 units