De Bourgh INC. manufactures and sells two models of ear plugs: Alpha and Beta. The results for the last year for the two products appear below.

	Alpha	Beta
Selling price per unit	$4.00	$6.00
Variable cost per unit	$2.60	$4.20
Number of units sold monthly	300	200
Fixed cost per month	660	660

The company has developed another product, Gamma, which is of much higher quality. They plan to price it at $10 each. The variable cost would be $ 5 per unit. Because of the limited production facility, the company is considering dropping Beta so that Gamma can be produced. The fixed cost will remain the same. However, the company is worried that they may not be able to sell as many units of Gamma as Beta because of the higher price. The company is also worried that Gamma might reduce the sales of Alpha. The marketing manager estimates that the company can sell 120 units of Gamma. How many units of Alpha would they have to be able to sell to have the same profit as when they are selling Alpha and Beta?

A. 45.00 units

B. 128.6 units

C. 257.1 units

D. 418.2 units

E. None of the above