Highjinks, Inc., has provided the following budgeted data: Sales 20,000 units Selling price $ 100 per unit Variable expense $ 70 per unit Fixed expense $ 450,000 How many units would the company have to sell in order to have a net operating income equal to 5% of total sales dollars? a 14,286 units b 15,333 units c 20,000 units d 18,000 units