Econ Pty Ltd produced and sold 45 000 units of a single product last year. Data concerning the year's profit and loss statement is as follows:

Sales revenue $1350000

Manufacturing cost

Variable$585000

Fixed$270000

Selling costs

Variable$40500

Fixed$54000

Administrative cost

Variable$585000

Fixed$108000

Assuming all cost relationships will remain constant for the coming year, how many units must be sold for the company to earn an after-tax profit of $180 000 if the income tax rate is 40 per cent?

Select one:

a.

47 500

b.

70 000

c.

45 000

d.

61 000