The following data are available for the South Division of Manhattan Products, Inc. and the single product it makes:

Unit selling price	$	34
Variable cost per unit	$	26
Annual fixed costs	$	294,000
Average operating assets	$	1,640,000

How many units must South sell each year to have an ROI of 12%?

196,800.

205,000.

49,080.

61,350.