New Insights, Inc. is looking to achieve a net income of 15 percent of sales. Heres the firms profile: Unit sales price is $10; variable cost per unit is $6; total fixed costs are $40,000. What is the level of sales in units required to achieve a net income of 15 percent of sales?

A) 12,000units, B)16,000 units, C) 21,000 units, D) 25,000 units