Flitwick Company charges a selling price of $50 per unit for its single product, incurs variable costs of $30 per unit, and total fixed costs of $400,000. What sales volume is necessary to earn a net income after tax of $72,000, assuming a tax rate of 25%? Select one: a. 20,000 b. 22,700 c. 23,250 d. 24,800 e. None of the above