Sinclair Company's single product has a selling price of $$25$ per unit. Last year the company reported a profit of $$20,000$ and variable expenses totaling $$180,000.$ The product has a $40\%$ contribution margin ratio. Because of competition, Sinclair Company will be forced in the current year to reduce its selling price by $$2$ per unit. How many units must be sold in the current year to earn the same profit as was earned last year?

A$.15,000$ units

B$.12,000$ units

C$.16,500$ units

D$.12,960$ units