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 would need to be sold to generate a $36,000 after-tax net income (assuming a 40% income tax rate)? A. 6,000 B. 15,800 C. 18,000 D. 14,000 E. None of the above