Pigwidgeon Company charges a selling price of $$30$ per unit for its single product, incurs variable costs of $$14$ per unit, and total fixed costs of $$1,120,000.$ What unit sales volume is necessary to earn a net income before tax of $$40,000?$

Select one:

a$.$ None of these options are correct.

b$.70,000$

c$.73,500$

d$.77,876$

e$.72,500$