If the unit sales price is $28, variable costs are $7 per unit and fixed costs are $22,000, how many units must be sold to earn an income of $280,000? (Round your final answer to the next whole number.)

A. 13,333 units

B. 1,048 units

C. 14,381 units

D. 12,286 units

Alton Company produces metal belts. During the current month, the company incurred the following product costs:

Raw materials $81,000;

Direct labor $50,500;

Electricity used in the Factory $20,500;

Factory foreperson salary $2,650; and

Maintenance of factory machinery $1,850.

Alton Company's indirect product costs totaled:

A. $23,150.

B. $25,000.

C. $50,500

D. $131,500.