Lamar has the following data:

Selling Price	$40
Variable Manufacturing Cost	$22
Fixed Manufacturing Cost	$150,000 per month
Variable selling & Admin Cost	$6
Fixed Selling & Admin Cost	$120,000 per month

How many units must Lamar produce and sell in order to achieve a profit of $30,000 per month?

A. 15,000 units.

B. 25,000 units.

C. 8,824 units.

D. 10,000 units.