Mancino Manufacturing produces and sells a single product whose selling price is $120.00 per unit and whose variable expense is $37.20 per unit. The company's monthly fixed expense is $356,040. Assume the company's target profit is $14,000. The unit sales to attain that target profit is closest to:

Select one:

a. 3,084 units

b. 4,469 units

c. 5,833 units

d. 9,947 units