Dog Emporium reported the following information for the sales of their single product:

	Total			Per Unit
Sales	$	300,000		$	10
Variable expenses		180,000			6
Contribution margin		120,000		$	4
Fixed expenses		100,000
Net operating income	$	20,000

Dog's salesmen have proposed to decrease the selling price by 50 cents per unit. How many units will need to be sold for Dog to earn at least the same net operating income?

Multiple Choice

• 5,715 units

• 36,000 units

• 34,286 units

• 28,572 units