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

Unit Selling Price $50

variable cost per unit $18.50

Annual fixed costs $316,400

Average operating assets $2,800,000

How many units must South sell each year to have an ROI of 19.25%?

A. 539,000 (not the answer)

B. 27,156

C. 17,108

D. 12,488

Please show all steps, and 19.25 x 2,800,000 is not the answer. That may be part of the steps though.