Danielle Manufacturing has the following operating data for the most recent year: Selling Price per Unit $60 Variable Cost per Unit $22 Fixed Expenses $504,000 Management plans to improve the quality of its only product by: (1) replacing a component that costs $3.50 with a higher-grade component that costs $5.50; and (2) renting a packing machine for $18,000 per year. If the company would like to earn a target profit of $288,000 BEFORE TAXES of 40%, the company must sell: O A. 21,316 units O B. 22,500 units OC. 27,833 unit O D. 19,300 units