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 unit sales volume is necessary to earn a net income before tax of $65,000?

Select one:

a. 20,000

b. 22,700

c. 23,250

d. 24,800

e. None of the above