Online CD's plc produced and sold 20,000 copies of a cd last month. The variable costs per cd are 1.15 and the selling price is 6.35. Last month the company made a loss of 5,000. The company charges its fixed costs monthly. It has no opening or closing stock. To make a profit of 10,000 next month the company needs to produce and sell the following number of cd's.

a)19,841

b)20,262

c)21,500

d)22,450

e)22,885