The Young Company has gathered the following information for a unit of its most popular product:

Direct materials$14

Direct labor6

Overhead (40% variable)10

Cost to manufacture30

Desired markup (50%)15

Target selling price$45

The above cost information is based on 11,800 units. A distributor has offered to buy 2,100 units at a price of $34 per unit. The distributor claims this special order wouldnotdisturb regular sales at $45. Special packaging and other selling expenses would be an additional $0.60 per unit for the special order. How many units of regular sales could be lost before this contract isnotprofitable?

A. 940 units.

B. 0 units.

C. 1,050 units.

D. 2,100 units.