Sutherland Company has the following product information:

	Sales price per unit	$80
	Variable cost per unit	$50
	Total fixed costs	$150,000

How many units must be sold to earn a pre-tax profit of $21,000?(round up to nearest whole unit)

Select one:

a.

2,138

b.

3,420

c.

26,000

d.

5,700

e.

None of these is correct