Presented below is Oxford Ltd.s income statement for 20x5:

	Sales (38149 units)	$875002
	Variable costs	-375735
	Contribution Margin	499267
	Fixed Expenses	-213274
	Operating Income	285993
	Income tax expense	-108677
	Net Income	$177316

How many units must Oxford Ltd. sell in order to generate net income equal to $262438?

Select one:

a. 69067 units

b. 58628 units

c. 48640 units

d. 36349 units