Shine Bright is a start up company that sells a single product: sustainable toothpaste. Shine Brights's fixed costs are $18,000 and their cost per unit is $2. In order to provide a return to their investors, management would like to generate an after-tax operating income of $6,000. Management believes that their toothpaste can sell for $3.50 per unit. If Shine Bright is taxed at 20%, how many units does management need to sell to achieve their target after-tax operating income?

16,000

17,000

12,000

12,750