The following information is available for Jess Manufacturing: Unit selling price $60 Direct material $8 per unit Direct Labour $9 per unit Variable factory overhead $7 per unit Variable selling & administrative expenses $6 per unit Total fixed costs per annum $250,000 The volume in terms of sales dollar needed to yield a target net profit of $50,000 is: Select one: O A. $600,000 O B. $500,000 O C. $416,667 OD. $384,615