LG produce refrigerators for consumer use. Each refrigerator cost LG RO250 and they sell each with RO400. The company pay a fixed cost 300000 every year. They also have a profit target of 25000 after tax and a profit target of 40000 pre-tax. The tax rate for the year is 40%. How many units they need to produce to achieve the targeted pre tax profit: Select one: a. 2762 units b. 2627 units C. 2267 units d. 2167 units