Madame Gazelle Ltd sells widgets to the manufacturing industry at a price of 58 per widget. Her cost structure is as follows: Material cost per unit = 20 Direct labour cost per unit = 14 Other variable overhead cost per unit = 4 Annual fixed manufacturing overhead = 16,000 Annual fixed selling and administrative overhead = 8,000 What is the sales revenue required to achieve a target profit of 6,000? a. 68,000 b. 87,000 c. 54,400 d. 80,000