JCH Sports plans to market a new product for the upcoming college season. Costs associated with the new product, at two different volume ranges, are as follows:
				<= 220,000 units		> 220,000 units
	Fixed costs (total)			$320,000		$463,500
	Selling price per unit			$21.00		$21.00
	Contribution margin ratio			16.0%		16.0%
How many units must be sold in order to reach a before-tax income on the product of $430,000?
A) 239,330
B) 265,923
C) 252,626
D) 212,054
E) 223,214