Locus Company has total fixed costs of $115,000. Its product sells for

$43 per unit and variable costs amount to $23 per unit. Next year Locus Company wishes to earn a pretax income that equals 10% of fixed costs. How many units must be sold to achieve this target income level?

a: 6,325

b: 20,163

c: 575

d: 5,750

e: 8,249