EJL Herbal Remedies sells several products for an average price of $17 per unit.

Average variable costs per unit are as follows:

Direct material $5.00

Direct labor $1.00

Indirect variable manufacturing costs $0.50

EJLs annual fixed costs total $82,500.

The number of units that EJL must sell annually to make a profit of $75,000 is:

Select one:

a. 7,500 units

b. 15,000 units

c. 21,000 units

d. 30,000 units