Magpie Inc. sells a single product for $40 per unit. Variable production costs are $12 per unit. Fixed overhead costs amount $54,000 per month. Variable selling costs are $8 per unit. Fixed selling costs are $6,000 per month. Last month, the company produced 10,000 units and sold 8,000 units.

How many units must the company sell to achieve a pre-tax profit of $200,000

a) 50,000

b) 13,000

c) 20,000

d) 66,667