Craylon Manufacturing produces a single product that sells for $$130.$ Variable costs per unit equal $$30.$ The company expects total

fixed costs to be $$60,000$ for the next month at the projected sales level of $1,200$ 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 $$12,000$ increase in the monthly advertising expense will result in a considerable increase in sales. Sales must

increase by

to justify this additional expenditure.

a$.120$ units

b$.924$ units

C$.93$ units

d$.400$ units