Elwood Company makes a product with the following unit costs:

Direct materials	$2.00
Direct labor	0.90
Variable overhead	0.30
Variable marketing expense	0.40

The fixed overhead totaled $26,000, and the fixed selling and administrative expense totaled $35,600. The price per unit is $9. How many units must be sold by Elwood to achieve a targeted income of $41,000?

a.19,000

b.11,000

c.4,814

d.28,500

e.17,111