Roger's Company has total fixed costs of $112,000. Its product sells for $35 per unit and variable costs amount to $25 per unit. Next year Roger's Company wihses to earn a pretax income that equals 10% of fixed costs. How many units must be sold to achieve this target income level? A. 1,120 B. 8,214 C. 11,200 D. 12,320 E. 14,080 Please Explain