Oriole, Inc. wants to sell a sufficient quantity of products to earn an after-tax profit of $35000. If the unit sales price is $8, unit variable cost is $6, and total fixed costs are $52000, how many units must be sold to earn income of $35000? Oriole, Inc. has a tax rate of 30%.

a. 51000 units

b. 60900 units

c. 26000 units

d. 72800 units

Answer: ???