In 2020, KG Company presented the net income after(40%) tax of P5,520,000 as follows: Average sales price per box is P200; Variable cost of candy per box P100; Variable marketing cost P20; Annual fixed marketing cost P8,000,000; Annual fixed administrative cost P14,000,000. In 2021, to maintain 2020 net profit (before tax) and 40% contribution margin ratio, KB will increase sales price per box due to increase in cost of candy per box by 15%. All other costs remain the same. What is the expected volume in 2021?

A. 305,778

B. None of the above

C. 346,667

D. 328,421