the Robinson Lawn Chair Company produces and sells a single high-priced lawn chair and in fiscal 1999 the company produced and sold 45,000 units. The 1999 income statement of the company reported the following:

Robinson Lawn Chair Company Income Statement For Fiscal Year 1999

	Total $s	Per Unit
Sales	1,800,000	40
Variable Costs	1,350,000	30
Contribution Margin	450,000	10
Fixed Costs	240,000	5.333333
Income before Taxes	210,000	4.666667
Tax Expense	63,000	1.4
Income After Taxes	147,000	3.266667

Compute the sales level required in units to achieve a level of profits before taxes of $270,000

	a.	51,000 units
	b.	68,000 units
	c.	17,000 units
	d.	34,000 units