Lumos Company sells a single product for $$8\mathrm{.}00$ per unit. Variable costs are $$5\mathrm{.}00$ per unit and fixed costs are $$39,600.$

How many units must Lumos sell to earn $$34,650$ after income tax, assuming a $25\%$ tax rate?

Select one:

a$.11,138$

b$.$ None of these options

c$.13,200$

d$.27,200$

e$.29,700$