Please answer asap!

Draco Company charges a selling price of $25 per unit for its single product, incurs variable costs of $17 per unit, and total fixed costs of $140,000.

What unit sales volume is necessary to earn a net income before tax of $32,000?

a. 17,500

b. 21,500

c. 23,500

d. 32,000

e. None of the above