Paney Company makes calendars, Information on cost per unit is as follows: Direct materials Direct labor Variable overhead Variable marketing expense $1.50 1.20 0.90 0.40 Fixed marketing expense totaled $13,000 and fixed administrative expense totaled $35,000. The price per calendar is $10. How many units must be sold to yield targeted income of $36,000? b. 5.833 c. 12.000 d. 14.000 e. 1.167