Lamar has the following data:

Selling price $ $40$

Variable manufacturing cost $ $22$

Fixed manufacturing cost $ $201,000$ per month

Variable selling & administrative costs $ $6$

Fixed selling & administrative costs $ $171,000$ per month

How many units must Lamar produce and sell in order to achieve a profit of $$81,000$ per month?

Multiple Choice

$16,833$ units

$27,750$ units

$37,750$ units

$30,250$ units