The XYZ Company had the following income statement for the month of July 2023:

Sugar Land Company Income Statement For the Month of July 2023
Sales ($60 10,000)		$600,000
Cost of goods sold:
Direct materials ($12 10,000)	$120,000
Direct labor ($9 10,000)	90,000
Variable factory overhead ($7.50 10,000)	75,000
Fixed factory overhead	120,000	405,000
Gross profit		$195,000
Selling and administrative expenses:
Variable ($1.50 10,000)	$ 15,000
Fixed	90,000	105,000
Operating income		$90,000

What is the sales volume required to earn a profit of $9,000? (Assume no taxes.)

A) 3,300 units

B) 7,300 units

C) 10,000 units

D) 6,450 units