Last year JR Company broke even. The company sells one product with a selling price of $100 and a variable cost per unit of $75. This year the company would like to earn a before-tax profit of $60,000. How many more units must the company sell this year than it sold last year?

a.

2,640

b.

2,400

c.

800

d.

600

e.

Cannot determine with information provided