The following information pertains to Springfield Inc:

Selling price per unit	$50
Variable costs per unit	$30
Total fixed costs	$212,500
Tax rate	40%

The sales volume required to obtain a target after-tax profit of $54,000 is:

Select one:

A. 5,000 units

B. 6,500 units

C. 15,125 units

D. 4,572 units