Mazoon Company sells yachts. During the current year, 100 yachts were sold resulting in $420,000 of sales revenue, $120,000 of variable costs, and $160,000 of fixed costs. The number of yachts that must be sold to achieve $200,000 of operating income is: O a. 120 units b. 100 units O c. 3600 units O d. None of the given answers O e. 67 units