Halley, Inc. manufactures and sells aluminum softball bats. They only manufacture one type of bat, the Destroyer. The sales price for each bat is $140, with variable costs of $65 per bat, and quarterly fixed costs of $ 17,500. The income tax rate is 30%. If Halley increases the sales price by 10%, variable costs increase by 20%, fixed costs increase by 15%, and he wants an annual after-tax profit of $120,000, how many bats will he need to sell?

Select one:

a. 4,757

b. 2,500

c. 3,315

d. 2,638