$\backslash$table$[[\backslash$table$[[$WANER COMPANY$],[$INFORMATION FOR PERFORMING$],[$COST$-$VOLUME$-$PROFIT ANALYSIS$],[$FOR MONTH OF JUNE$]],],[$Selling price per unit,$40],[$Variable manufacturing cost per unit,$12],[$Variable selling and administrative cost per unit,$4],[$Total sales,$600,000],[$Total variable costs,$240,000],[$Total fixed administrative expenses,$55,000],[$Total fixed manufacturing costs,$100,000]]$

How many units need to be sold if Waner wishes to have a before tax profit of $$40,000?$

$12,188.$

$26,667.$

$40,000.$

$8,125.$