Paney Company makes and sells calendars. The information on the cost per unit is as follows: $1.50 Direct materials Direct Labor Variable overhead Variable marketing expense 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? a. 8,000 b. 12,100 c. 4,100 d. 12,000 e. 18,150