Palms, Inc. wants to sell enough palm trees to earn a profit of $20,000. If the unit sales price is $40, unit variable cost is $22, and total fixed costs are $120,400, how many trees must be sold to earn a profit of $20,000? **PLEASE SHOW HOW YOU CALCULATED**

a. 6,689

b. 312,000

c. 7,800

d. 8,911