Gateway manufactures 21,000 computers per year. Demand is flat so its expected production levels to remain consistent year over year. The full manufacturing costs per computer are as follows:

Direct materials $500

Direct labor 100

Variable manufacturing overhead 58

Variable Selling & Administrative 2

Average fixed manufacturing overhead 26

Total $686

Selling price is $880. If Gateway targets $8,500,000 profit, how many computers does it need to sell?

a. $46,184

b. $41,118

c. $52,092

d. $39,845