Problem 4 Delancy Inc., a manufacturer of pens, sells each unit for $85. The company incurs variable cost of $55 per unit. The total fixed manufacturing costs and fixed selling and distribution expenses amount to $500 and $250, respectively. The target profit of the company is $1,600. Calculate the number of units that must be sold to earn the target profit. a) 70 units b) 79 units c) 62 units d) 53 units