Reppond Corporation manufactures numerous products, one of which is called Gamma38. The company has provided the following data about this product: Unit sales (a) 170,000 Selling price per unit $ 99.00 Variable cost per unit $ 66.00 Traceable fixed expense 4,990,000 Assume that the total traceable fixed expense does not change. How many units of product Gamma38 would Reppond need to sell at a price of $94.05 to earn the same net operating income that it currently earns at a price of $99.00? (Round your answer up to the nearest whole number.)

A) 177897 B)200000 C)151212 D)187000