Paney Company makes calendars. Information on cost per unit is as follows: Direct materials $1.50 Direct labor 1.20 Variable overhead 0.90 Variable marketing expense 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? Oa. 5,833 Ob. 8,167 Oc. 14,000 Od. 12,000 Oe. 6,000