Flannigan Company manufactures and sells a single product that sells for $400 per unit; variable costs are $232. Annual fixed costs are $844,200. Current sales volume is $4,210,000. Flannigan Company management targets an annual pre-tax income of $1,135,000. Compute the unit sales to earn the target pre-tax net income.

Multiple Choice

a. 7,763.

b. 8,513.

c. 11,781.

d. 5,025.

e. 17,045.