Paney Company makes and sells calendars. The information on the cost per unit is as follows: Direct materials $1.50 Direct labor 1.20 Variable overhead 0.90 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? a. 4,100 b. 18,150 c. 12,000 d. 8,000 e. 12,100