Enola, SA., manufactures a product that sells for 500. The variable costs per unit are: Direct materials 100; Direct labour 80 and Variable manufacturing overhead 50. During the year, the budgeted fixed manufacturing overhead is estimated to be 500,000, and budgeted fixed selling and administrative costs are expected to be 250,000. Variable selling costs are 20 per unit. The number of units that must be sold to earn 300,000 in profit before taxes is

Select one:

a. 4,000 units

b. 4,400 units

c. 4,300 units

d. 4,100 units

e. 4,200 units