help please!

12) Zeus, Inc. produces a product that has a variable cost of $9.50 per unit. The company's fixed costs are $40,000. The product sells for $12.00 a unit and the company desires to eam a $20,000 profit. What is the volume of sales in units required to achieve the target profit? (Do not round intermediate calculations.) A) 24,000 units B) 16,000 units C) 17,000 units D) 4,000 units