Paney Company makes and sells calendars. The information on the cost per unit as follows: $1.50 Direct materials 1.20 Direct labor 0.90 Variable overhead Variable marketing expense 0.40 The fixed marketing expense totaled $13,000, and the fixed administrative expense totaled $35,000. The price per calendar is $10. How many calendars must Paney sell next year to earn an operating income of $24,600? Oa. 18,150 Ob. 8,000 c. 4,100 Od. 12,000 Oe. 12,100