Sunshine Limited has the following cost estimates: variable cost per unit is $18, total fixed costs are $85 000 and the projected sales price is $33 each. The new accountant suggests that fixed costs can be reduced by $9 000. If so, how many units must be sold to produce a profit of $104 000? Select one: a. 11 000 b. 16 250 c. 10 000 d. 12 000