The following data are available for the North Division of Chemicals Products, Inc. and the single product it makes: Unit Selling Price $25 Variable Cost per Unit $15 Annual Fixed Costs $320,000 Average Operating Assets $1,500,000 How many units must South sell each year to have an ROI of 18%?

• 32,760 units.

• 1,300,000 units.

• 240,000 units.

• 35760