Hurst Co. manufactures and sells a single product Price and cost data regarding this product are as follows : Selling price Variable manufacturing costs Variable selling & admin . expenses Fixed manufacturing overhead Fixed selling & admin expenses $ 40 per unit $ 20 per unit $ 6 per unit $ 208,000 per year $ 324,000 per year How many units need to be sold to earn an annual net income equal to 10 % of sales ? Multiple Choice 44,000 units 53200 units 54,500 units